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Showing 2351–2360 of 26227 articles for “Art. 2369 to 2372”
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
…Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transactions and the inventory are drawn up and kept without blanks or alteratio…
By way of derogation from articles L. 123-12 to L. 123-23, the legal entities mentioned in the second paragraph of article L. 123-16-1 may draw up an abbreviated balance sheet and an abbreviated profi…
…nd liabilities of his business. These movements are recorded chronologically. It must check by inventory, at least once every twelve months, the existence and value of the assets and liabilities of th…
All traders are required to open an account with a credit institution or a postal cheque office.
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They k…
The provisions of articles L. 123-16 and L. 123-16-1 are not applicable:1° To the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and to the…
…profit or loss of the company. Where the application of an accounting requirement is not sufficient to give the true and fair view referred to in this article, additional information must be provided…
…ompany's commitments in respect of pensions, supplementary pensions, indemnities and allowances due to retirement or similar benefits for members or associates of its staff and its corporate officers…
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