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Showing 521–530 of 57450 articles for “Art. L. 123-16-2”
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
The president of the court or the magistrate delegated for this purpose shall rule urgently by order, in the light of the decision and any other useful documents. However, he shall have the option of…
The notification of a court decision refusing registration or registration of amendments to the articles of association shall indicate the form and time limit for the appeal and the procedures by whic…
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
The register of commerce and companies comprises: 1° An alphabetical file of registered persons; 2° The individual file consisting of the application for registration, supplemented, where applicable,…
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December…
A regulation issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised a…
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
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