Article L233-28
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
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Showing 5091–5100 of 33744 articles for “Art. III”
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
Without prejudice to the right to have recourse, if the conditions are met, to the reporting or public disclosure mechanism provided for in Chapter II of Title I of Law 2016-1691 of 9 December 2016 on…
The social and economic committee is informed of alerts sent to the employer in application of articles L. 4133-1 and L. 4133-2.
Without prejudice to the right to have recourse, if the conditions are met, to the reporting or public disclosure mechanism provided for in Chapter II of Title I of Law 2016-1691 of 9 December 2016 on…
The teaching provided by the apprentice training centre may be provided in an educational establishment within an apprenticeship training unit. This unit is created within the framework of an agreemen…
Securities representing the capital of the consolidating company held by consolidated companies are classified according to the use to which they are put in those companies. Long-term securities are s…
A company's goodwill on first consolidation is allocated to the appropriate line items in the consolidated balance sheet; the unallocated portion of this goodwill is recorded under "goodwill" on the a…
The year-on-year difference arising from the translation into euros of the financial statements of companies denominated in another currency is recorded separately either in consolidated shareholders'…
Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a r…
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