Concession fixed assets - Accounts 22 - French GAAP - Accounting Principles Standards 2024

- MAIN PAGE
- SUMMARY OF ACCOUNTS
- CHART OF ACCOUNTS
- ACCOUNTS
  - I. Classification of accounts
  - II. Functioning of accounts
    - Class 1. Equity and liabilities
    - Class 2. Fixed assets
      - 20. Intangible fixed assets
      - 21. Tangible fixed assets
      - 22. Concession fixed assets
      - 23. Fixed assets in progress
      - 26. Equity interests and receivables from equity interests
      - 27. Other financial fixed assets
      - 28. Accumulated amortization and depreciation of fixed assets
      - 29. Provisions for impairment of fixed assets
    - Class 3. Inventory and work in progress
    - Class 4. Accounts receivable and payable
    - Class 5. Cash and financial instruments
    - Class 6. Expenses
    - Class 7. Revenues
    - Class 8. Special
      accounts
- FINANCIAL STATEMENTS
- ACCOUNTING TERMS

ACCOUNTS

II. Functioning of accounts

Class 2. Fixed assets

22. Concession fixed assets

Intangible and tangible assets put into the concession by the grantor or the grantee are recorded in account 22; tangible assets are classified in the same way as those recorded in account 21.

Account 229 " Grantor's rights " records the counterpart of the value of assets put into the concession free of charge by the grantor.

Website not affiliated with the Accounting Standards Authority (Autorité des Normes Comptables, ANC)
© 2004-2024 PLANCOMPTABLE.COM
Main page - Summary of accounts - Chart of accounts - Accounts - Financial statements - Accounting terms
Unofficial translation - Legal notices