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Showing 401–410 of 4795 articles for “Art. Trade-registry doctrine”
In undertakings with separate establishments with fifty or more employees, the number of trade union delegates is set per establishment in accordance with article R. 2143-2. To assess the threshold of…
The register of commerce and companies comprises: 1° An alphabetical file of registered persons; 2° The individual file consisting of the application for registration, supplemented, where applicable,…
The powers relating to the supervision of the trade and companies register and related disputes, provided for in Article L. 123-6, are exercised, for legal entities that are not merchants within the m…
Any entry in the Trade and Companies Register concerning the commencement or cessation of business, changes to the situation or striking off of a natural person or legal entity is made by the Registra…
The fees, emoluments and costs relating to the formalities carried out pursuant to this section shall be borne by the applicants.In addition to their emoluments regulated by Articles R. 743-140 et seq…
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…
The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December…
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.
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