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Showing 641–650 of 61902 articles for “Art. s. R. 123-224 and R. 123-232”
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…
…ter 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 subject of a registratio…
…eration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods produced at their production cost. For fixed assets, the values used in the inventory must…
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…
…al 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 check by inve…
All traders are required to open an account with a credit institution or a postal cheque office.
All the information entered and documents attached to the national register of companies, with the exception of accounting documents covered by a declaration of confidentiality, will be made available…
The detailed rules for the application of this section shall be determined by decree in the Conseil d'Etat.
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…
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