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Showing 1171–1180 of 65507 articles for “Art. L 227-1 to L 227-20”
For employees who have not attained a level of training attested by a diploma classified at level 3, a vocational qualification registered and classified at level 3 of the National Vocational Certific…
The members of the commission mentioned in 2° of article R. 15-33-29-18 and their alternates and, on the proposal of the members mentioned in 3° and 4° of the same article, the representatives of the…
I.-Subject to the adaptations provided for in II, the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column o…
I.-Subject to the adaptations provided for in II, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of t…
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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