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Showing 4251–4260 of 66692 articles for “Art. 727-1 and 728”
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…
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…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
…a person is not registered. The copy, extract or certificate is drawn up at the applicant's expense and is authentic until proven otherwise. Extracts or certificates bearing the date on which they wer…
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…
The registrars are obliged and solely empowered to issue to any person who so requests certificates, copies or extracts of entries entered in the register and deeds filed in the annex, except in respe…
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…
…to the search criteria defined by the order provided for in Article R. 123-166; 2° On registrations and deeds filed, or on the future status of files; in the second case, they give rise to the issue o…
…or 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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