The Commission des normes comptables (CNC) has published the following documents and information:

• Questions / Answers CNC 26/038 (“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”. The purpose of the Q&A is to provide various clarifications regarding the nature of the new accounting regime applicable to non-profit organisations classified as “large associations”, to associations recognised as being of public utility, and to foundations, notably addressing the matter of applicable balance sheet and profit and loss account formats as well as the possibility of adapting standard formats. This document is available online on the Accounting Standards Commission’s website in the “News” section ( News ) and in the “Publications” section, sub-section “Doctrine” ( Doctrine ).
• In addition, the CNC announces in its news  ( News ) the publication, in autumn 2026, of an accounting guide dedicated to the new accounting regime for non-profit organisations (ASBL) classified as “small associations”, “medium-sized associations”, and “large associations”, as well as associations recognised as being of public utility.