Article R123-180
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
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Showing 841–850 of 19529 articles for “Art. n° 18-14.917 + Cass. 3e civ.”
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
Expenses incurred in connection with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be…
Participations are rights in the capital of other legal entities, whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the…
The publication formalities are carried out at the behest and under the responsibility of the legal representatives of the companies. Where a disclosure formality relating neither to the formation of…
The agent provided for in article L. 225-24 is appointed by the president of the commercial court, ruling on a petition.
Where the cancellation, not consented to by the creditor, is requested by way of a principal action, such action shall be brought before the commercial court of the place of registration.
The periods provided for in the second and fourth paragraphs of Article L. 233-30 are one year from the date on which the shares that the company is obliged to dispose of entered its assets.
The decision of the general meeting of each company registered in France which participates in the formation of the European holding company is the subject of a notice inserted, by each of them, in a…
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