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Showing 721–730 of 68785 articles for “Art. II and III”
…influence is exercised are included in the consolidation.Significant influence over the management and financial policy of an undertaking is presumed when a company holds, directly or indirectly, at…
When using the international accounting standards adopted by regulation of the European Commission, commercial companies which draw up and publish consolidated accounts within the meaning of Article L…
…for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1° To value fungible assets on the basis that the first asset out is the last asset in…
…ee in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
…123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accounts and a report on the management of the group when all the undertaki…
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
…23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account the essential adjustments resulting from the s…
…ficant events affecting the assets or liabilities of the undertakings included in the consolidation and occurring between the closing date of their balance sheet and the closing date of the consolidat…
…gnificant events that have occurred between the closing date of the financial year of consolidation and the date on which the consolidated accounts are drawn up, and its research and development activ…
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