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Showing 1311–1320 of 61029 articles for “Art. L. 145-1”
The undertakings mentioned in 3° of I of Article L. 310-2 are foreign undertakings having their registered office in the Swiss Confederation and mentioned in 2° and 3° of Article L. 310-1. For the app…
…certify standard contracts for transactions in financial instruments or units referred to inArticle L. 229-7 of the Environmental Code or the assets referred to in II of Article L. 421-1.
…their own tax status may decide to entrust the latter, under the conditions provided for by article L. 5211-17, with the implementation of the provisions relating to the training of elected representa…
…t when hospitalisation has been ordered in application of chapter III of the present title, article L. 3214-3 of the present code or article 706-135 of the code of criminal procedure:1° Before the exp…
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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