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Showing 5421–5430 of 68179 articles for “Art. L 145-31 al. 2 and 4”
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
…rt on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have occurred b…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
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…
In the light of the proposals of the mandataire judiciaire, the juge-commissaire, if the application for admission is admissible, decides on the admission or rejection of the claims or notes either th…
The profession of commercial court clerk is represented before the public authorities by a National Council of Commercial Court Clerks, which has legal personality and is responsible for defending its…
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