Article L931-18
The third paragraph of Article L. 145-47 is deleted.
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Showing 1101–1110 of 29388 articles for “Art. Aut. conc. n° 12-DCC-18 du 13 Feb 2012”
The third paragraph of Article L. 145-47 is deleted.
The third paragraph of article
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…
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…
…he 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 under "Formatio…
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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