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Showing 8001–8010 of 32116 articles for “Art. 25-12 to 25-18”
…the Accounting Standards Authority. The opening balance sheet for a financial year must correspond to the closing balance sheet for the previous financial year.
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
…tion of those whose business consists of managing equity interests and securities, are not required to draw up a schedule. Micro-enterprises within the meaning of this article are traders, whether ind…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
…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…
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…
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