The Accounting standards board (CNC) announces the publication of Q&A CNC 26/038, entitled “Large associations, associations recognised as being of public utility and foundations: targeted clarifications on the new accounting regime introduced by the law of 7 August 2023”.

Furthermore, CNC wishes to inform stakeholders that an accounting guide will be published in the Fall 2026, dedicated to the new accounting regime for not-for-profit associations (ASBLs) classified as “small associations”, “medium-sized associations” and “large associations” as well as associations recognised as being of public utility.