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Showing 1171–1180 of 61028 articles for “Art. L 227-1”
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…
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…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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In the country of origin, the State provides foreign nationals wishing to settle permanently in France with information, in a language they understand, on life in France and the rights and duties asso…
A foreign national married to a French national will be issued with a temporary residence permit bearing the wording "private and family life" for a period of one year if the following conditions are…
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