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Showing 641–650 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
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…
…entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entered, after inventory, when its completion is certain and…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
…counting records may only be ordered in court in matters of succession, community, company division and in the event of receivership or liquidation.
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…
…ter of companies is set up in digital format. It contains the digital files of registered companies and, within each file, all the information and documents that have been the subject of a registratio…
…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…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
…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…
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