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Showing 281–290 of 70684 articles for “Art. s. R 123-111-1 and A 123-61-1”
The declarant may not be asked for any information or document that has not been prescribed by legislative or regulatory provisions.
The constitutive deeds of legal entities whose registered office is located on French territory are filed at the latest at the same time as the application for registration. These deeds are:1° For com…
The entries relating to the decisions referred to in Article R. 123-122 when:1° Safeguard proceedings have been terminated pursuant to Article L. 622-12 ;2° Reorganisation proceedings have been termin…
Where the individual limited liability entrepreneur transfers to the jurisdiction of another court the establishment where the professional activity in respect of which he has made a declaration of as…
The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December…
Where the company has its registered office in one of the Member States of the European Community or parties to the Agreement on the European Economic Area, the deeds and documents may, at its request…
I. - The following shall be entered automatically in the register: 1° Decisions, taken in safeguard or receivership or judicial liquidation proceedings for companies opened on or after 1 January 2006:…
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
A regulation issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised a…
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
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