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Showing 5111–5120 of 52330 articles for “Art. 1 juin 2022”
For the application of article A. 132-1, the average rate for government bonds on a half-yearly basis is determined by taking the arithmetic average over the last six months of the rates observed on t…
…tter to the liberty and custody judge pursuant to the provisions of the fourth paragraph of Article 137-1 for the purposes of remanding the person under investigation in custody fills in an individual…
…ries are constituted on the basis of the objective criteria mentioned in 4° of II of article L. 242-1 of the Social Security Code. These categories may be defined differently for each member company.…
…h within sixty days from the date of receipt of the complete application referred to in Article R. 5141-123-9 . The period mentioned in the previous paragraph is reduced to thirty days for application…
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…
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…
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…
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