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Showing 3361–3370 of 63520 articles for “Art. IV and V”
The accounting officer of the collectivity is solely responsible for carrying out, subject to the controls incumbent upon him, the collection of revenue as well as the payment of the expenditure of th…
Collective agreements or, failing that, decrees by the Conseil d'Etat issued after consultation with the employers' and employees' organisations concerned, determine by profession or by professional c…
The employer must prove that tips have been collected and given to employees.
The constitution of provisions for liabilities and charges is mandatory as soon as the risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset.The Chairma…
Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively of the investment section and the operating section of budgets voted by nature and b…
…cation of article L. 3662-5, the Lyon metropolitan authority may neutralise the budget, on the one hand, of the depreciation allowance for public buildings, less the amount of the annual write-back of…
For the application of the provisions of 20° of Article L. 3664-1, the Metropole of Lyon depreciates its fixed assets, including those received on disposal or assignment: 1° Intangible; 2° Tangible, w…
Articles R. 2333-121 to R. 2333-132 are applicable to the local authority.
Articles R. 1615-1 to R. 1615-6 are applicable to the local authority.
The difference between the disposal value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
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