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Showing 1131–1140 of 37680 articles for “Art. L 623-18”
The auction shall be conducted under the conditions provided for in Articles R. 322-39 to R. 322-63 of the Code of Civil Enforcement Procedures. No higher bid may be received. The reiteration of bids…
The Public Prosecutor shall receive requests for recognition and enforcement in the territory of the Republic of convictions or probation decisions handed down by the courts of other Member States. It…
The duties of a member of a personal data protection committee are performed free of charge.Committee members who suffer a loss of income as a result of attending meetings, members included on a list…
For any application for authorisation for research involving the human person carried out in the context of medically assisted procreation, the Director General of the Agence nationale de sécurité du…
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…
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