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Showing 1861–1870 of 43388 articles for “Art. Cass. com. 28-3-2019 n° 17-23.671 FS-PB”
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
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…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
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…
The appointment of the permanent representative and the termination of his term of office are subject to the same disclosure formalities as if he were a director in his own name.
The request by the chairman of the board of directors or the management board of the société anonyme à participation ouvrière is made at least three months before the date of the extraordinary general…
Where the corporate action is brought by one or more shareholders, acting either individually or under the conditions provided for in Article R. 225-169, the court may only rule if the company has bee…
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