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Showing 1241–1250 of 68978 articles for “Art. s. L. 145-1 to L. 145-60 + R. 145-1 to R. 145-38”
…the Accounting Standards Authority. The opening balance sheet for a financial year must correspond to the closing balance sheet for the previous financial year.
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…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
…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…
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…
…profit or loss of the company. Where the application of an accounting requirement is not sufficient to give the true and fair view referred to in this article, additional information must be provided…
…After deducting depreciation, amortisation and provisions, it shows the profit or loss for the year. Income and expenses, classified by category, must be presented either in tabular form or in the f…
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A foreign national married to a French national will be issued with a temporary residence permit bearing the wording "private and family life" for a period of one year if the following conditions are…
I. - This section does not apply to securitisation undertakings, with the exception of this sub-section and I and II of article L. 214-24.II. - By way of derogation from I, securitisation undertakings…
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