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Showing 691–700 of 68083 articles for “Art. R 581-65 and R 581-65-1”
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
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…
In application of the third paragraph of article L. 6222-1, young people who reach the age of fifteen before the end of the calendar year may be enrolled, under school status, in a vocational lycée or…
The Observatory meets at least once every six months, convened by its Chairman, at the latter's initiative or at the request of the Minister for the Economy or the Minister for Social Affairs.On the p…
Pursuant to Article L. 631-1, the Autorité de contrôle prudentiel et de résolution shall monitor compliance by credit institutions with the provisions of this sub-section.
The quantitative and qualitative information sent to the Banking Inclusion Observatory pursuant to Article L. 312-1-1 B relates in particular to access to deposit accounts, means of payment, credit, s…
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