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Showing 491–500 of 38414 articles for “Art. L. 123-16”
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 bulletin annexed to the Official Journal of the French Republic is hereby instituted under the title of Bulletin officiel des annonces civiles et commerciales.The Bulletin officiel des annonces civi…
In the event of the transfer to another Member State of the European Community or party to the Agreement on the European Economic Area of the registered office of a European Company registered in Fran…
Any legal entity is automatically struck off the register, after a notice of its dissolution has been entered in the register, at the end of the period set by the Articles of Association for the durat…
The court decision authorising the registration or recording is immediately brought to the attention of the registry competent to carry it out.
The clerk of the court of appeal shall send a copy of the judgment to the clerk responsible for keeping the register.
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
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…
Copies, extracts or certificates may be issued by the registrars by electronic means under the conditions provided for in
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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