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 3461–3470 of 37142 articles for “Art. Cass. 1re civ. 19 March 1996 · Cass. com. 15 September 2009 · Cass. com. 16 January 1973 · Cass. 1re civ. 14 March 1962 · Cass. com. 12 November 2008 · Cass. com. 9 October 2019 n° 18-13.286”
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…
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…
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
…ravel allowances for members of the Commission are governed by the conditions set out in Decree no. 90-437 du 28 mai 1990 fixant les conditions et les modalités de règlement des frais occasionnés par…
Unless otherwise stipulated in the Articles of Association, a director may give a written proxy to another director to represent him at a meeting of the Board of Directors. Each director may hold only…
As soon as the filing provided for in
When the conditions for the formation of the European holding company have been met, each company registered in France that participates in the transaction has a notice stating this inserted in a medi…
Shall be punished by the fine provided for by the 5° of Article 131-13 of the Penal Code for fifth-class offences: 1° Failure to display the receipt for the declaration of the liquidation sale under t…
The council of the urban community settles by its deliberations the affairs which are within the competence of the urban community.
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