144 articles in this category
End of the bailiff, funds held for creditors, splitting emoluments and fees: what makes the accounting of a commissaire de justice practice specific in 2026.
VGTC tax credit at 30%, CNC approval, FAJV fund, R&D credit trade-off: how a specialised chartered accountant secures the financing of a video game studio.
Care at 20%, veterinary medicines at 20%, feed at 5.5% or 20% depending on the animal: how to split VAT rates and inventory entries at a veterinary clinic in 2026.
Licence, fee retrocession, CARMF, RSPM, micro-BNC or form 2035: our practical guidance to secure your locum doctor status and your 2026 tax return without social or tax surprises.
How to sequence and bill architect fees phase by phase, from sketch to acceptance, with 20% VAT and revenue recognised as work progresses.
Tax credit, CNC approval, intermittent payroll, capitalising works: why an audiovisual production company needs an accountant who knows the sector.
Finance lease or bank loan to fund equipment or a company vehicle? Deductible rent, VAT, balance sheet impact and depreciation ceilings: our take on choosing without a tax surprise.
Feed-in tariff, dismantling provisions, IFER, project company: why a solar or wind operator needs a chartered accountant who knows the sector.
Dedicated chart of accounts, client funds at the Caisse des dépôts, the fees / disbursements / negotiated fees split and inspections: the 2026 guide to special notary office accounting.
The special VAT margin scheme, registration with Atout France and the APST financial guarantee: the 2026 accounting guide for travel agencies and tour operators.
Telling agency work from media buying (Sapin law mandate), mastering VAT and recognising project or time-and-materials revenue: the 2026 accounting guide for the web and media agency.
Progress billing, subcontracting management and ten-year liability insurance: the 2026 accounting and tax guide for the construction project manager, from our chartered accountancy firm.
A prepaid driving-school package is not revenue when cashed. Here is how to record it as deferred income (account 487), apply 20% VAT and manage the February 2026 CPF reform.
Tobacco, FDJ gaming, press and bar: a French bar-tobacconist blends streams of different accounting nature. Here is how to isolate the tobacconist rebate, commissions and VAT, account by account.
VAT on dental care and prosthetics, depreciation of the chair and imaging equipment, 2026 CARCDSF contributions, SELARL dividends: the operational accounting of a French dental practice.
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