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Showing 3671–3680 of 60729 articles for “Art. Cass. ch. mixte 7 July 2006 n° 04-14.788 · Cass. soc. 21 March 2006 · Cass. soc. 15 November 1994 · Cass. soc. 19 December 2007 · Cass. soc. 25 October 2000 · Cass. soc. 10 October 2006 · Cass. soc. 1 June 2016 · Cass. soc. 17 April 2019”
…s at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and organised in such a way as to justify the content and valuation method of each balance sh…
…ument. Supporting documents are filed in an order defined in the document referred to in Article R. 123-172.
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
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…
Article R. 622-1 is applicable to receivership proceedings.
The extension authorisations provided for in Article L. 3132-23 apply to establishments located in the same locality, carrying on the same activity and serving the same clientele. The extension author…
The major seaports mentioned inarticle R. 5312-1 of the French Transport Code have the status of territorial entry points.For Guadeloupe, French Guiana, Martinique, Reunion Island, Mayotte, Saint-Bart…
As soon as the complaint or request has been registered at the registry, the president appoints a rapporteur from among the members of the disciplinary chamber. The rapporteur may not be chosen from a…
The duration of the preparatory studies for the diploma is set at three years. The conditions under which partial or total exemption from teaching may be granted are set by order of the Minister for H…
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