Article L123-16
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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Showing 541–550 of 60278 articles for “Art. A. 123-46”
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
The conditions of application of this paragraph shall be determined by decree of the Conseil d'Etat.
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
All traders are required to open an account with a credit institution or a postal cheque office.
The detailed rules for the application of this section shall be determined by decree in the Conseil d'Etat.
Giving inaccurate or incomplete information in bad faith with a view to registration, deletion or an additional or amending entry in the trade and companies register is punishable by a fine of 4,500 e…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
The author enjoys, during his lifetime, the exclusive right to exploit his work in any form whatsoever and to derive a pecuniary profit therefrom. Upon the death of the author, this right continues fo…
For collaborative works, the calendar year taken into consideration is that of the death of the last living of the collaborators. For audiovisual works, the calendar year taken into consideration is t…
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