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Showing 1121–1130 of 58065 articles for “Art. s 15 and 17”
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…
The Territorial Council shall be kept informed at its next meeting of the opinions issued by the Territorial Audit Office and of the decisions taken by the representative of the State in application o…
The Territorial Council shall be kept informed at its next meeting of the opinions issued by the Territorial Audit Office and of the decisions taken by the representative of the State in application o…
I.-The ethics, scientific and educational committee mentioned in article R. 1261-15 must be referred to by the head of the body reception facility concerning: 1° Medical training programmes and resear…
The costs of maintaining a custody account for former employees of the company, where they are not borne by the company, may be deducted from the assets in accordance with the conditions laid down by…
The audited accounts referred to in Article L. 2313-1-1 shall be certified by an auditor for bodies subject to the obligation to certify their accounts and by the chairman of the body in question for…
The audited accounts referred to in article L. 2313-1-1 shall be audited by a statutory auditor for bodies subject to the obligation to certify their accounts, and by the chairman of the body in quest…
Where the measures taken in application of articles R. 4321-1 and R. 4321-2 cannot be sufficient to protect the health and safety of workers, the employer shall take the necessary measures to ensure t…
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