20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 11601–11610 of 39711 articles for “Art. al. 3”
The consolidated accounts provided for in this book are prepared using the full consolidation method, the proportional consolidation method or the equity method. In the full consolidation method, the…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
Consolidated sales are equal to the amount of sales of products and services related to the current activities of the group formed by the fully consolidated companies. It includes, after elimination o…
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a r…
I. - The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy. II…
The reports provided for in articles L. 232-3 and L. 232-4 are attached to the documents mentioned in article R. 232-3. These reports supplement and comment on the information provided in these docume…
The year-on-year difference arising from the translation into euros of the financial statements of companies denominated in another currency is recorded separately either in consolidated shareholders'…
A company's goodwill on first consolidation is allocated to the appropriate line items in the consolidated balance sheet; the unallocated portion of this goodwill is recorded under "goodwill" on the a…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
