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Showing 481–490 of 32123 articles for “Art. R. 223-18”
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…
The Union nationale des associations agréées d'usagers du système de santé (National Union of Approved Associations of Users of the Healthcare System) referred to in article L. 1114-6 is made up of th…
…é du médicament et des produits de santé within forty days of the date of transmission of the dossier. Failure by the Director General of the Agence de la biomédecine to respond within this period wil…
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…
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…
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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