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Showing 9131–9140 of 54180 articles for “Art. II-4°”
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…
Public limited companies that adopt a simplified presentation pursuant to Article L. 123-16 shall include in the notes to the financial statements a list of transactions carried out between the compan…
In addition to the mandatory information provided for in articles L. 123-13 to L. 123-21, L. 232-1 to L. 232-23, R. 123-179 to R. 123-189 of this code and article R. 313-14 of the Monetary and Financi…
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
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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