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Showing 31–40 of 68114 articles for “Art. R 123-38 · Cass. com. 17 February 2015 · C. com. Art. L 145-1”
For the application of article L. 123-18 : 1° The acquisition cost is equal to the purchase price plus the ancillary costs necessary to put the asset into a usable condition; 2° The production cost is…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
The notice provided for in Article 14 of Council Regulation (EC) No 2157/2001 on the Statute for a European Company (SE) of 8 October 2001, in the event of the registration and deletion of a European…
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…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
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…
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Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
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