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Showing 1111–1120 of 57367 articles for “Art. n° 18-10.890 and n° 18-10.891”
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
…following items in succession:1° Under fixed assets: intangible fixed assets, tangible fixed assets and financial fixed assets;2° Under current assets: Inventories and work-in-progress, advances and d…
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.
…ding heading. It is amortised systematically over the term of the loan in accordance with the terms and conditions set out in the notes to the financial statements. Under no circumstances may premiums…
…evelopment of the company but the amount of which cannot be related to specific production of goods and services may be entered on the assets side of the balance sheet under "Formation expenses". Deve…
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…
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The budget of the syndicat de communes provides for the expenses of creating and maintaining the establishments or services for which the syndicat is formed.
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