French Commercial codeIn force
Paragraph 3: Depreciation, amortisation and provisions.
Article R123-179
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Showing 951–960 of 11432 articles for “Art. CE 17-10-1990 n° 56991”
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…number listed by the registrar in a special register. Documents in electronic form may take the place of journal books and ledgers; in this case, they are identified and dated as soon as they are dra…
…nting records specify the origin, content and allocation of each item of data as well as the references of the supporting document. Transactions of the same nature, carried out in the same place and o…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
…dgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are centralised at least once a month in the daybook and general ledger.
…titude test is entrusted to the Conseil national des courtiers de marchandises assermentés, which receives the applications. A joint order of the Minister of Justice and the Minister for Trade shall,…
An order of the Keeper of the Seals, Minister of Justice, and the Minister of the Economy and Finance sets out the form of the declaration of registration.
The matter is referred to the commission by registered letter with acknowledgement of receipt sent to its secretariat, which convenes the parties to the meeting at which the matter is to be examined b…
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