3. Accounting valuation principles

The principles described below are those currently used in the preparation of company financial statements. They are in the process of evolving to converge with the international accounting standards, IFRS, used in the consolidated financial statements [AG 1 202] .

It should be noted that a large French company will have to present its accounts in at least two different forms:

• in accordance with ANC regulation 2014-03 for the parent company financial statements ;

• under...