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Showing 5281–5290 of 68891 articles for “Art. s. L 312-12 and R 312-2”
When using the international accounting standards adopted by regulation of the European Commission, commercial companies which draw up and publish consolidated accounts within the meaning of Article L…
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
Endorsement of the warrant separate from the receipt is equivalent to a pledge of the goods in favour of the transferee of the warrant. Endorsement of the receipt transfers to the transferee the right…
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