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Showing 5271–5280 of 52403 articles for “Art. s. 414-1”
…sets, the values used in the inventory must, where applicable, take account of depreciation schedules. If the value of an asset falls below its net book value, the latter is reduced to the inventory v…
…ader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must check by inventory, at least once every twe…
…to give a true and fair view of the company's assets and liabilities, financial position and results. Each item in the balance sheet and profit and loss account shall show the figure relating to the…
…iew referred to in this article, additional information must be provided in the notes to the accounts. If, in an exceptional case, the application of an accounting requirement proves inadequate to giv…
…ociates of its staff and its corporate officers is indicated in the notes to the financial statements. In addition, companies may decide to record the amount corresponding to all or part of these comm…
La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable…
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In the country of origin, the State provides foreign nationals wishing to settle permanently in France with information, in a language they understand, on life in France and the rights and duties asso…
…the marriage was celebrated abroad, it was previously transcribed onto French civil status registers.
…to cohabit and collaborate. This application may only be made at the time of the divorce proceedings. Enjoyment of the marital home by only one of the spouses remains gratuitous until the application…
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