Article R123-177
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…
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Showing 4451–4460 of 35571 articles for “Art. CA Amiens 27 March 1968 · Cass. com. 8 October 1991 · Cass. com. 24 November 1992 n° 91-11.055 · Cass. com. 11 January 2000 · CA Paris 17 January 2008 · Cass. com. 26 February 1979 · CA Paris 24 September 1991 · Cass. com. 26 October 1999”
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…
Open the article to read the full text in English.
…nsaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data as well as the references of the supporting document. Transactions of th…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
…up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting docum…
Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
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…
The practical organisation of the aptitude test is entrusted to the Conseil national des courtiers de marchandises assermentés, which receives the applications. A joint order of the Minister of Justic…
An order of the Keeper of the Seals, Minister of Justice, and the Minister of the Economy and Finance sets out the form of the declaration of registration.
The matter is referred to the commission by registered letter with acknowledgement of receipt sent to its secretariat, which convenes the parties to the meeting at which the matter is to be examined b…
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