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 501–510 of 30503 articles for “Art. R 123-237”
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..
When the directors of a commercial company processing agricultural products, marketing food products, operating, directly or indirectly, one or more retail shops selling mass-market products or operat…
The conditions of application of this paragraph shall be determined by decree of 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…
The domiciliation activity may not be carried out in premises used as a main residence or for mixed professional purposes.
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…
Persons exercising the activity of direct debit shall implement the obligations relating to the fight against money laundering and terrorist financing defined in Chapter I of Title VI of Book V of the
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