Article R123-173
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
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Showing 1371–1380 of 38483 articles for “Art. L 145-17 s.”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
…cting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data as well as the…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
…enever the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting documents to which it re…
…istered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
The practical organisation of the aptitude test is entrusted to the Conseil national des courtiers de marchandises assermentés, which receives the applications. A joint order of the Minister of Justic…
An order of the Keeper of the Seals, Minister of Justice, and the Minister of the Economy and Finance sets out the form of the declaration of registration.
…the permanent representative and the termination of his term of office are subject to the same disclosure formalities as if he were a director in his own name.
Publication by filing deeds or documents shall be made at the registry of the commercial court, as an annex to the register of commerce and companies, under the conditions laid down in Section 1 of Ch…
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