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Showing 2661–2670 of 62236 articles for “Art. L 7321-1 et seq.”
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…
Any employee with one year's seniority in the company is entitled, in the event of absence from work justified by incapacity resulting from illness or accident as certified by a medical certificate an…
The provisions of article L. 1243-11 do not prevent the conclusion of successive fixed-term employment contracts with the same employee when the contract is concluded in one of the following cases: 1°…
By resolution of the municipal council, a municipality may set up a body responsible for promoting tourism, known as a tourist office, under the conditions set out in articles L. 133-2 to L. 133-10 of…
Where the partnership contract involves the occupation of the public domain, it constitutes an authorisation to occupy this domain for its duration. Unless otherwise stipulated in the contract, the co…
Before deciding to use a partnership contract, the purchaser must carry out an evaluation comparing the various possible methods of carrying out the project. This assessment includes a full-cost analy…
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