Article R412-36
The implementing measures provided for in Article L. 412-1: 1° The provisions of Article 4 of Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 on the temporary reinforcement of off…
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Showing 7361–7370 of 54001 articles for “Art. I-4°”
The implementing measures provided for in Article L. 412-1: 1° The provisions of Article 4 of Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 on the temporary reinforcement of off…
Any sampling shall include at least three samples, except in the cases provided for in articles R. 512-18 to R. 512-24. One is sent to the State laboratory for analysis, the other two may be sent to t…
Sampling shall be carried out in two samples where, because of their value, nature, the insufficient quantity available, the weight or volume of the goods or of the samples intended for analysis or te…
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…
The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December…
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…
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