Comptes annuels - lexique juridique
You will find below a glossary of key terms used in this website :
Includes the balance sheet, profit and loss account and appendix. They must be drawn up at the end of each fiscal year for purposes of accounting records and inventory. For limited companies, joint stock companies, some SNC, agricultural cooperatives and foreign companies, annual accounts shall be the object of registration on the RCS within one month following the date of the general meeting approving same accounts.● Back to the letter : "A"