It can be the Standard norm (without precise international or national norms), the IAS/IFRS norm or the CRC 2002-10 French norm.
- TheStandard norm is imposed on the Fiscal, Minimum, Origin and 76 reevaluated plans.
- The IAS/IFRS norm is imposed on the IAS/IFRS plan. It is authorised on the Technical and Free plans.
- The CRC2002-10 norm is authorised only on the Accounting, Technical and Free plans pf a French company.
After the creation of the context, the choice of the standard on a plan can only be modified after a financial year closure.
Taking into account the special features of these standards, only the following modifications are accepted :
- Transfer from Standard to CRC 2002-10
- Transfer from Standard to IAS/IFRS
- Transfer from CRC 2002-10 to IAS/IFRS.