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Showing 5221–5230 of 52276 articles for “Art. 1 déc. 2016”
…s at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and organised in such a way as to justify the content and valuation method of each balance sh…
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
…ument. Supporting documents are filed in an order defined in the document referred to in Article R. 123-172.
The registrars shall comply with the requests provided for in Article R. 123-150 by the issue either of a complete copy of the entries made in the register concerning the same person or of one or more…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
…nts, which shall be communicated under conditions laid down by the order provided for in Article R. 123-166.
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
Requests submitted to registrars may relate to: 1° Individual files or a group of files; in the second case, they correspond to the search criteria defined by the order provided for in Article R. 123-…
For proceedings opened on or after 1 January 2006, the following may not be disclosed: 1° Judgments handed down in safeguard proceedings in the event of closure of the proceedings pursuant to article
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