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Showing 651–660 of 61929 articles for “Art. s. R 123-53 and R 123-155”
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
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…
The national register of companies is set up in digital format. It contains the digital files of registered companies and, within each file, all the information and documents that have been the subjec…
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…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
For the application of this section in the departments of Bas-Rhin, Haut-Rhin and Moselle, the powers devolved to the presidents and staff of the regional chambers of trade and craft are exercised by…
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…
All traders are required to open an account with a credit institution or a postal cheque office.
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