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Showing 911–920 of 61155 articles for “Art. L. 145-17-1”
…tend the event; 5° A certificate of insurance policy, in accordance with the provisions of articles L. 331-10 and R. 331-30, taken out by the event organiser or, failing this, a declaration on honour…
…tionale du droit d'asile or the president of the panel designated to rule alone pursuant to Article L. 532-6, the communication or notification is deemed to have been received as soon as it is made av…
…ties at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and organised in such a way as to justify the content and valuation method of each balance…
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…
Movements affecting 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…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
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…
…actual documents. It must include the following compulsory information, in accordance with Articles L. 313-23 to L. 313-35: 1° Under the conditions set out in articles L. 313-23 to L. 313-35 of the Fr…
Article R. 622-1 is applicable to receivership proceedings.
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