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Showing 301–310 of 33081 articles for “Art. 1846 · C. com. Art. R 123-54”
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…
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.
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
The appeal against the orders is lodged, investigated and judged as in non-contentious matters in accordance with the provisions of articles 950 to 953 of the Code of Civil Procedure. However, the par…
The order of the judge responsible for supervising the register of commerce and companies or the ruling of the court of appeal shall be referred to within fifteen days of the date on which the decisio…
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…
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
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…
The following are automatically entered in the register:1° Measures of incapacity or prohibition from exercising a commercial or professional activity, managing, administering or directing a legal ent…
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