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Showing 6791–6800 of 66237 articles for “Art. III and IV”
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…
…preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance with Article L. 233…
…equity method. In the full consolidation method, the consolidated balance sheet includes the assets and liabilities of the consolidating company, with the exception of the securities of consolidated c…
…angible fixed assets, financial fixed assets; 1° bis In respect of current assets: inventories, receivables, marketable securities and cash;2° Shareholders' equity, provisions and debts; 3° The share…
…ting from: 1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2° Adjustments and elimina…
…he threshold provided for in II of article L. 233-28-2 is that set out in II of article D. 232-8-1. III. - The threshold provided for in 2° of III of Article L. 233-28-2 is that set out in III of Arti…
The consolidated income statement includes: 1° The components: a) The profit or loss of the consolidating company; b) The profit or loss of fully consolidated companies; c) The proportion of the profi…
The consolidated accounts may be prepared using, in addition to the valuation methods provided for in articles L. 123-18 to L. 123-21, the valuation methods laid down by a regulation of the Autorité d…
In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables rea…
Consolidation requires: 1° The classification of the assets and liabilities as well as the expense and income items of consolidated companies according to the classification plan used for consolidatio…
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