Article L123-16
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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Showing 91–100 of 37430 articles for “Art. L 123-33”
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where thei…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
The national register of companies is set up in digital format. It contains the digital files of registered companies and, within each file, all the information and documents that have been the subjec…
A decree in the Conseil d'Etat shall determine the list of information declared and documents transmitted by the person required to register, which shall be entered and filed in the national register…
…subject to registration may not, in the course of his business, invoke against third parties or public administrations, who may, however, invoke them, the facts and acts subject to mention unless the…
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