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Showing 1581–1590 of 65301 articles for “Art. L 255-1 to L 255-19”
The persons mentioned in Article L. 561-2 shall define and implement procedures, adapted to the money laundering and terrorist financing risks to which they are exposed, enabling them to determine whe…
The rules relating to the footprint of areas, whether built on or not, allocated to ancillary parking areas of a cinema subject to the authorisation provided for in article L. 212-7 of this code, whet…
The orders referred to in Article L. 561-11 shall provide for at least one of the following measures: 1° Prohibiting the establishment in France of subsidiaries, branches or representative offices of…
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…
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…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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