Arrêté du 9 janvier 2002 relatif à la comptabilité générale des sociétés de courses de chevaux
Jurisdiction | France |
Date de publication | 07 février 2002 |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2002/1/9/ECOR0204846A/jo/texte |
Record Number | JORFTEXT000000409295 |
Publication au Gazette officiel | JORF n°32 du 7 février 2002 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE |
Enactment Date | 09 janvier 2002 |
Le ministre de l'économie, des finances et de l'industrie et le ministre de l'agriculture et de la pêche,
Vu la loi du 2 juin 1891 réglementant l'autorisation et le fonctionnement des courses de chevaux et les textes qui l'ont modifiée ;
Vu la loi du 1er juillet 1901 relative au contrat d'association ;
Vu l'ordonnance n° 67-821 du 23 septembre 1967 sur les groupements d'intérêt économique ;
Vu le décret n° 97-456 du 5 mai 1997 relatif aux sociétés de courses de chevaux et au pari mutuel ;
Vu le procès-verbal de la séance du 5 octobre 2001 de la section des autres organisations du Conseil national de la comptabilité ;
Vu l'avis favorable du Conseil national de la comptabilité réuni en formation plénière le 24 octobre 2001,
Arrêtent :
Les dispositions du règlement n° 99-01 du comité de la réglementation comptable (CRC) du 19 février 1999 relatif aux modalités d'établissement des comptes annuels des associations et fondations sont intégrées au plan comptable des sociétés de courses de chevaux sans adaptations particulières.
Le règlement n° 99-01 du CRC attribuant le compte 87 au suivi des contributions volontaires en nature, la « comptabilité des opérations de jeux du pari mutuel » jusqu'ici retracée dans ce compte sera désormais suivie dans le compte 85.
Les modifications qui seront apportées ultérieurement au règlement n° 99-01 du CRC seront...
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