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Showing 871–880 of 4847 articles for “Art. 17 sept. 2020”
Article L. 145-43 is worded as follows: "Art. L. 145-43 -Traders and artisans who are tenants of the premises in which their business is located and who are accepted to follow a conversion course or a…
When the registered legal entity has set up its registered office at the domicile of its legal representative by using the option available under the provisions of the second and fourth paragraphs of…
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
For the application of article L. 123-18 : 1° The acquisition cost is equal to the purchase price plus the ancillary costs necessary to put the asset into a usable condition; 2° The production cost is…
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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…
…t. Supporting documents are filed in an order defined in the document referred to in Article R. 123-172.
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…
Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
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