Article R123-199
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
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Showing 571–580 of 60278 articles for “Art. A. 123-46”
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
In the event that registration is required for any reason other than the creation of the establishment or a change in the operator, this will be stated in the notice, which will indicate the reason fo…
The notice in the Bulletin officiel des annonces civiles et commerciales shall contain for natural persons: 1° The registration references; 2° The name, customary name, pseudonym and forenames of the…
The income statement, the model for which is established by a regulation of the Autorité des normes comptables, shows successively, in addition to changes in inventories: 1° Under expenses: operating…
The liabilities side of the balance sheet shows the following items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation dif…
Where the acts, formalities or requests relate to a specific pecuniary obligation, the fixed emoluments indicated in sub-sections 1 to 3 of this section shall be multiplied by the following coefficien…
The amount of the emoluments and fees allocated to the bailiffs and postulant lawyers is indicated in the order for payment.
Pursuant to the provisions of Article 223 of Decree No. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the budget controller shall in particular receive the following docu…
A boat is : - equipped and arranged to float even when full of water ; - designed to allow the user to detach easily from the boat in the event of overturning and to protect the user from the risks of…
The organisation of the "activity leader" speciality of the vocational diploma in youth, popular education and sport mentioned in article D. 212-21 is set out in the relevant order dated 27 April 2016…
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