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Showing 51–60 of 61220 articles for “Art. L 123-11-1”
By way of derogation from the provisions of the third paragraph of Article L. 123-12, micro-businesses, with the exception of those whose business consists of managing equity interests and securities,…
By way of derogation from Articles L. 123-12 to L. 123-23, the natural persons mentioned in the second paragraph of article L. 123-16-1 may not draw up a balance sheet and profit and loss account if t…
For cinematographic or audiovisual works for which the title has previously been registered under the conditions set out in article L. 122-1, must be entered in the public film and audiovisual registe…
The provisions of articles L. 123-16 and L. 123-16-1 are not applicable:1° To the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and to the…
I.-A register of commerce and companies shall be kept in which the following shall be registered, upon their declaration:1° Natural persons having the status of traders, even if they are required to b…
Individuals applying for registration in the Trade and Companies Register or the National Register of Companies as a business in the trades and crafts sector must declare the address of their business…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
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