Plan Comptable Commente des Entreprises du Secteur des Assurances

In this review of Plan Comptable Commente des Entreprises du Secteur des Assurances CIMA2 the bottom line is clear: this French edition is a focused reference for accountants, auditors and insurance finance professionals working under the CIMA framework. It collects the relevant Code CIMA articles and offers a practical commentary that clarifies how each account functions, helping users prepare annual accounts that conform to regional rules. The review finds it most valuable for practitioners who need a single, readable source of definitions, evaluation principles and account operation from class 1 to class 8.

Key Features

• Code CIMA coverage: Collects the articles from 401 onward that govern accounting for entities in the CIMA zone, allowing readers to reference the primary regulatory text in one place.
• Account commentary: Provides explanatory notes for each account that clarify practical use and typical operation, which helps in preparing and understanding annual accounts.
• Class-by-class presentation: Presents classes 1 to 8 with definitions and evaluation principles, making it straightforward to locate information by account class.
• Sector focus: Concentrates specifically on the insurance sector, so examples and commentary are relevant to insurance company accounting rather than generic business accounting.
• No regulatory status: Explicitly states that the commentary is explanatory and not a binding regulation, helping users understand its proper legal role.

Who It's For

This book is best for professional accountants, financial controllers and auditors working with insurance companies in CIMA member states who need a consolidated reference of the Code CIMA provisions and practical explanations for each account. It also suits accounting students specializing in insurance accounting who require a sector-specific guide to the chart of accounts.

Those who should look elsewhere include readers seeking an official regulatory text with binding force or a broad international insurance accounting standard comparison; this volume is explicitly a commentary and not a regulatory instrument or substitute for legal advice.

Pros & Cons

Pros

• Consolidates the relevant Code CIMA articles for insurance sector accounts into one accessible volume.
• Explains the functioning and use of each account, which aids consistent application in annual accounts preparation.
• Organized by account class with definitions and evaluation principles, facilitating quick reference.

Cons

• The commentary has no regulatory value, so practitioners must still consult the official Code CIMA or legal counsel for binding interpretation.

Specifications

Title	Plan Comptable Commente des Entreprises du Secteur des Assurances CIMA2
Language	French
Subject	Accounting for insurance companies under Code CIMA
Content scope	Articles 401 and following; classes 1 to 8
Authors	Remy Emmanuel Ngue, Manfred Gabriel Njoh
Nature	Commentary and compilation of texts, non-regulatory

Our Verdict

For accounting professionals and students focused on insurance-sector reporting within the CIMA zone, this commentary is a practical and cost-effective reference that gathers the relevant Code CIMA provisions and explains account usage clearly. It should be used alongside official texts and professional judgement, but it represents good value for those who need a sector-specific chart of accounts guide.

Frequently Asked Questions

Is this book the official Code CIMA?
The book compiles and comments on Code CIMA articles but the commentary itself has no regulatory value; the official Code remains the binding reference.

Which account classes are covered?
The commentary covers account classes 1 through 8, with definitions, evaluation principles and explanations of account functioning.

Who wrote the commentary?
The work is authored by Remy Emmanuel Ngue and Manfred Gabriel Njoh, who present the texts and provide explanatory notes for insurance sector accounts.