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Showing 3011–3020 of 69687 articles for “Art. L. 237-1 and R. 237-1”
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…
…eration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods produced at their production cost. For fixed assets, the values used in the inventory must…
…al 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 check by inve…
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…
…rk justified by incapacity resulting from illness or accident as certified by a medical certificate and, if necessary, a counter-check, to an allowance in addition to the daily allowance provided for…
The provisions of article L. 1243-11 do not prevent the conclusion of successive fixed-term employment contracts with the same employee when the contract is concluded in one of the following cases: 1°…
…ponsible for promoting tourism, known as a tourist office, under the conditions set out in articles L. 133-2 to L. 133-10 of this code.Where several protected territorial brands, distinct by their loc…
…ation. Unless otherwise stipulated in the contract, the contractor has rights in rem over the works and equipment it builds. These rights confer on it the prerogatives and obligations of the owner, un…
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