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Showing 431–440 of 61929 articles for “Art. s. R 123-53 and R 123-155”
If the registrant uses a temporary data retention service offered by the single body under conditions that comply with Law No. 78-17 of 6 January 1978 on data processing, files and freedoms and Regula…
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 bulletin annexed to the Official Journal of the French Republic is hereby instituted under the title of Bulletin officiel des annonces civiles et commerciales.The Bulletin officiel des annonces civi…
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…
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…
A free service of the Bulletin officiel des annonces civiles et commerciales is provided by the administration of the Journaux officiels to the clerks of the commercial courts and the courts of first…
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…
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