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Showing 8041–8050 of 59269 articles for “Art. D 312-16 and D 312-17”
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…
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
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…
The Territorial Council shall be kept informed at its next meeting of the opinions issued by the Territorial Audit Office and of the decisions taken by the representative of the State in application o…
The Territorial Council shall be kept informed at its next meeting of the opinions issued by the Territorial Audit Office and of the decisions taken by the representative of the State in application o…
I.-The ethics, scientific and educational committee mentioned in article R. 1261-15 must be referred to by the head of the body reception facility concerning: 1° Medical training programmes and resear…
The costs of maintaining a custody account for former employees of the company, where they are not borne by the company, may be deducted from the assets in accordance with the conditions laid down by…
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