Article L233-20
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
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Showing 9651–9660 of 43724 articles for “Art. 815-2”
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
The company or companies benefiting from the contributions resulting from the transaction referred to in Article L. 236-27 and the company contributing part of its assets shall be jointly and severall…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
It is a criminal offence for the chairman, directors or statutory auditors of a société anonyme to give or confirm inaccurate information in the reports presented to the general meeting called to deci…
Failure by the chairman or manager of a société par actions simplifiée (simplified joint-stock company) to consult the shareholders under the conditions laid down in the articles of association in the…
Any interested party may ask the president of the court ruling in summary proceedings to enjoin the liquidator, subject to a fine, to fulfil the obligations set out in the articles L. 237-21, L. 237-2…
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