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Showing 7131–7140 of 63719 articles for “Art. s. L 313-36 and L 313-37”
Chapter I of Title V of Book II of this Part is applicable in the French Southern and Antarctic Territories.
Chapter I of Title V of Book II of this Part is applicable in the Territory of the Wallis and Futuna Islands.
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…
I.-Subject to justification in the notes drawn up by the consolidating company, a subsidiary or holding is left outside the consolidation when severe and lasting restrictions substantially call into q…
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.
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
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…
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