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Showing 881–890 of 66237 articles for “Art. III and IV”
The information and conditions provided for in this section shall be communicated in clear and easily understandable terms and form. They shall be communicated in French unless otherwise agreed by the…
On receipt of the family reunification application and the mayor's reasoned opinion or, in the absence of an opinion, on expiry of the period referred to in article R. 434-23, the Office français de l…
The following companies are required to prepare annual accounts in accordance with the accounting standards defined by the Autorité des normes comptables, subject to the conditions laid down by regula…
…dentiel et de résolution may authorise or require the undertakings referred to in Articles L. 341-1 and L. 345-2 to derogate from certain provisions concerning the closing date of the financial year,…
…gs referred to in Article L. 341-1, the insurance group companies referred to in Article L. 322-1-2 and the mutual insurance groups referred to in Article L. 322-1-5 are required to publish or make av…
Subject to the specific provisions of this Code, the companies defined in Article L. 341-1 are subject to the accounting requirements set out in Articles L. 123-12 to L. 123-22 of the French Commercia…
…prescribe specific procedures for the non-accounting monitoring of investments, contracts, claims and reinsurance, co-insurance and co-reinsurance transactions.
Subject to the provisions of this code and the adaptations made necessary by the accounting requirements of the Autorité des normes comptables (French accounting standards authority) which apply to th…
Transactions in foreign currencies and the related accounting documents are defined and kept in each of the currencies used, in accordance with the accounting requirements of the Autorité des normes c…
All undertakings referred to in Article L. 310-1 or in 1° of III of Article L. 310-1-1 are required to implement procedures for the preparation and verification of the financial and accounting informa…
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