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Showing 4221–4230 of 59442 articles for “Art. 1873-1 to 1873-15”
…useful life, limited or unlimited, of intangible assets. Formation expenses are amortised according to a plan and within a maximum period of five years. Development costs are amortised over the estima…
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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.
…atically 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 relating to the portion of loans re…
…hat 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 entered on the assets side of the balance sheet…
…whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the company holding them. Securities representing more than 10% of…
…nvestment grants and regulated provisions, as well as reserves by isolating the legal reserve, statutory or contractual reserves and regulated reserves.
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
…he case of the specific solidarity allowance, this payment may only be made on expiry of any rights to unemployment insurance benefits and on condition that it does not take place more than four years…
The electronic invoicing standard referred to in Article L. 2392-3 is that set by European Commission Decision (EU) 2017/1870 of 16 October 2017 on the publication of the reference of the European sta…
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