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Showing 5101–5110 of 33744 articles for “Art. III”
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
Consolidated sales are equal to the amount of sales of products and services related to the current activities of the group formed by the fully consolidated companies. It includes, after elimination o…
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
The consolidated accounts provided for in this book are prepared using the full consolidation method, the proportional consolidation method or the equity method. In the full consolidation method, the…
The consolidated balance sheet drawn up in accordance with a model laid down by a regulation of the Autorité des normes comptables shall be presented either in tabular form or in the form of a list. I…
Deferred taxation resulting from: 1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2°…
The consolidated income statement includes: 1° The components: a) The profit or loss of the consolidating company; b) The profit or loss of fully consolidated companies; c) The proportion of the profi…
The consolidated accounts may be prepared using, in addition to the valuation methods provided for in articles L. 123-18 to L. 123-21, the valuation methods laid down by a regulation of the Autorité d…
In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables rea…
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