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Showing 2781–2790 of 34794 articles for “Art. III bis”
…respect of fixed assets: intangible fixed assets, tangible fixed assets, financial fixed assets; 1° bis In respect of current assets: inventories, receivables, marketable securities and cash;2° Shareh…
Deferred taxation resulting from: 1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2°…
…he threshold provided for in II of article L. 233-28-2 is that set out in II of article D. 232-8-1. III. - The threshold provided for in 2° of III of Article L. 233-28-2 is that set out in III of Arti…
The consolidated income statement includes: 1° The components: a) The profit or loss of the consolidating company; b) The profit or loss of fully consolidated companies; c) The proportion of the profi…
The consolidated accounts may be prepared using, in addition to the valuation methods provided for in articles L. 123-18 to L. 123-21, the valuation methods laid down by a regulation of the Autorité d…
In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables rea…
Consolidation requires: 1° The classification of the assets and liabilities as well as the expense and income items of consolidated companies according to the classification plan used for consolidatio…
The communes may draw up and approve inter-communal development and planning charters which define the medium-term prospects for their economic, social and cultural development, determine the correspo…
The charters may be used as a basis for agreements with the département, region or state for the implementation of the projects and programmes they have defined. In rural areas, inter-municipal charte…
Where an intermunicipal development and planning charter has provided for the application of the procedures set out in articles L. 121-2 and L. 126-1 of the Code rural et de la pêche maritime, the rep…
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