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Showing 731–740 of 68785 articles for “Art. II and III”
…xempted, under conditions laid down by decree in the Conseil d'Etat, from the obligation to draw up and publish consolidated accounts and a report on the management of the group: 1° Where they are the…
…p as a whole, publish consolidated accounts, shall comply with the provisions of articles L. 233-16 and L. 233-18 to L. 233-27. In this case, when their annual accounts are certified under the conditi…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
Securities representing the capital of the consolidating company held by consolidated companies are classified according to the use to which they are put in those companies. Long-term securities are s…
…than temporary. Such impairments are never reversed.A regulation issued by the French Accounting Standards Authority sets out the criteria for determining the useful life, limited or unlimited, of go…
The year-on-year difference arising from the translation into euros of the financial statements of companies denominated in another currency is recorded separately either in consolidated shareholders'…
…entioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a report on the management of the group when the following conditions are met: 1° The consolidat…
…ust not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it controls are set as follows:1° Balance sheet total: 24,000,000 euros;2° Net…
Consolidated sales are equal to the amount of sales of products and services related to the current activities of the group formed by the fully consolidated companies. It includes, after elimination o…
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
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