Article R123-173
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…
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Showing 481–490 of 37339 articles for “Art. L. 123-50”
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.
When the Registrar is informed that the registration of a person or an amending registration concerning that person would have been carried out by producing an irregular supporting document or deed, a…
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
The appeal against the orders is lodged, investigated and judged as in non-contentious matters in accordance with the provisions of articles 950 to 953 of the Code of Civil Procedure. However, the par…
…urt of appeal shall be referred to within fifteen days of the date on which the decision became final. Where the person required to be registered fails to comply with a decision ordering him to carry…
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
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