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Showing 5101–5110 of 68654 articles for “Art. s. L 320-1 and L 321-18”
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
Where the partnership contract involves the occupation of the public domain, it constitutes an authorisation to occupy this domain for its duration. Unless otherwise stipulated in the contract, the co…
Before deciding to use a partnership contract, the purchaser must carry out an evaluation comparing the various possible methods of carrying out the project. This assessment includes a full-cost analy…
When concluded by granting authorities, the rules defined in Title II apply to concession contracts that must be concluded in accordance with the procedures set out in : 1° An international agreement…
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