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Showing 4251–4260 of 68617 articles for “Art. L 225-197-1 and L 228-101”
No person may practise the profession of pharmacist unless he offers every guarantee of professional morality and meets the following conditions: 1° They hold a diploma, certificate or other qualifica…
In the event that the individual limited liability entrepreneur renounces the appropriation or in the event of his death, the declaration mentioned in Article L. 526-7 ceases to have effect. However,…
At the end of his or her term of office, the President of the Assembly of French Guyana or any Vice-President delegated by him or her who, in order to carry out his or her term of office, has ceased h…
When a company manager concludes a contract for the performance of work or the supply of services with a contractor who recruits the necessary labour himself and the latter is not the owner of a busin…
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…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
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