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Showing 431–440 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
…the conditions set out in Regulation (EU) No 910/2014 of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market. The qualified electronic sign…
…declaration sent to the single body interrupts the time limits with regard to that body. The bodies and authorities to which the declarations and applications for authorisation are sent are solely com…
…le body under conditions that comply with Law No. 78-17 of 6 January 1978 on data processing, files and freedoms and Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April…
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…
…following items in succession:1° Under fixed assets: intangible fixed assets, tangible fixed assets and financial fixed assets;2° Under current assets: Inventories and work-in-progress, advances and d…
…iales shall be published in electronic form, under conditions such as to guarantee its authenticity and its permanent and free accessibility.The notices provided for by this Code and by any other legi…
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…
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.
…ding heading. It is amortised systematically over the term of the loan in accordance with the terms and conditions set out in the notes to the financial statements. Under no circumstances may premiums…
Deeds and documents issued by the company and intended for third parties, in particular letters, invoices, advertisements and various publications, shall state the company name, immediately and legibl…
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