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Showing 11681–11690 of 39711 articles for “Art. al. 3”
…al statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1° To v…
…mercial companies which draw up and publish consolidated accounts within the meaning of Article L. 233-16 are exempted from complying with the accounting rules laid down by Articles L. 233-17-2 to L.…
Subsidiaries or holdings that are exclusively or jointly controlled or over which significant influence is exercised are included in the consolidation.Significant influence over the management and fin…
…or with others, only an insignificant interest in relation to the objective defined in Article L. 233-21 ; 3° The information required to prepare the consolidated financial statements cannot be obtai…
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
In companies other than sociétés anonymes, the reports provided for in article L. 232-3 are drawn up by the managers, who send them to the statutory auditor, the works council and, where applicable, t…
In commercial companies that meet one of the criteria defined by decree in the Conseil d'Etat and drawn from the number of employees or turnover, possibly taking into account the nature of the busines…
Companies that prepare consolidated accounts in accordance with articles L. 233-18 to L. 233-26 may, under the conditions set out in article L. 123-17 and notwithstanding article L. 123-18, register t…
…h the power to bind it there, the report relating to the tax on profits provided for in Article L. 232-6. II.-The companies mentioned in I are those which meet the following cumulative conditions: 1°…
…either controls nor is controlled by another company within the meaning of II or III of article L. 233-16, and whose turnover at the end of two consecutive financial years exceeds a threshold set by d…
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