Article R123-182
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
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Showing 751–760 of 61134 articles for “Art. L 533-18-1”
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
A regulation issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised a…
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Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
Expenses incurred in connection with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be…
Participations are rights in the capital of other legal entities, whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the…
The active departments of the national police within which officers and agents of the judicial police carry out their usual duties and whose jurisdiction covers the entire national territory are as fo…
Only the persons mentioned in article R. 1253-14 who have joined the consortium may benefit from the provision of an employee by the consortium.
The Board of Directors deliberates on all matters relating to the operation of the association.
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