{ "article": { "LEGIARTI000020138797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020138797", "URL": "article/LEGI/ARTI/00/00/20/13/87/LEGIARTI000020138797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020143128", "@num": "L123-15", "#text": "Code de commerce. - art. L123-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020143126", "@num": "L123-16", "#text": "Code de commerce. - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020143123", "@num": "L123-27", "#text": "Code de commerce. - art. L123-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020143121", "@num": "L233-20", "#text": "Code de commerce. - art. L233-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020137892", "@nor": "ECET0819063R", "@num": "2009-79", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020137892", "@c_titre_court": "Ordonnance n° 2009-79 du 22 janvier 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables", "@debut": "2009-01-24", "@id_txt": "LEGITEXT000020138782", "@c_titre_court": "Ordonnance n° 2009-79 du 22 janvier 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-01-23", "@date_signature": "2009-01-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020138797", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020137903", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de commerce.
\n Art. L123-15, Art. L123-16, Art. L123-27, Art. L233-20\n
\n

\n
" } }, "LEGIARTI000020143121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020143121", "URL": "article/LEGI/ARTI/00/00/20/14/31/LEGIARTI000020143121.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-5", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281032", "@num": "357-5", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000020138797", "@num": "5", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229309", "@fin": "2009-01-24", "@num": "L233-20", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020143121", "@fin": "2999-01-01", "@num": "L233-20", "@etat": "VIGUEUR", "@debut": "2009-01-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes consolidés comprennent le bilan et le compte de résultat consolidés ainsi qu'une annexe : ils forment un tout indissociable.

\n
\n

A cet effet, les entreprises comprises dans la consolidation sont tenues de faire parvenir à la société consolidante les informations nécessaires à l'établissement des comptes consolidés.

\n
\n

Les comptes consolidés sont établis et publiés selon des modalités fixées par un règlement de l'Autorité des normes comptables. Ce règlement détermine notamment le classement des éléments du bilan et du compte de résultat ainsi que les mentions à inclure dans l'annexe.

" } }, "LEGIARTI000020143123": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020143123", "URL": "article/LEGI/ARTI/00/00/20/14/31/LEGIARTI000020143123.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020138797", "@num": "5", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000006283219", "@num": "17-3", "#text": "Code de commerce - art. 17-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219310", "@num": "L123-18", "#text": "Code de commerce - art. L123-18", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178755", "@fin": "2011-05-19", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques.", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000024039860", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants.", "@debut": "2011-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006219458", "@fin": "2009-01-24", "@num": "L123-27", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020143123", "@fin": "2999-01-01", "@num": "L123-27", "@etat": "VIGUEUR", "@debut": "2009-01-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions du troisième alinéa de l'article L. 123-18, les personnes physiques placées sur option ou de plein droit sous le régime réel simplifié d'imposition peuvent procéder à une évaluation simplifiée des stocks et des productions en cours, selon une méthode fixée par règlement de l'Autorité des normes comptables.

" } }, "LEGIARTI000020143126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020143126", "URL": "article/LEGI/ARTI/00/00/20/14/31/LEGIARTI000020143126.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000020138797", "@num": "5", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313435", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas à la clôture de l'exercice des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

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Le bilan, le compte de résultat et l'annexe doivent comprendre autant de rubriques et de postes qu'il est nécessaire pour donner une image fidèle du patrimoine, de la situation financière et du résultat de l'entreprise. Chacun des postes du bilan et du compte de résultat comporte l'indication du chiffre relatif au poste correspondant de l'exercice précédent.

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Les éléments composant les capitaux propres sont fixés par décret. Le classement des éléments du bilan et du compte de résultat ainsi que les mentions à inclure dans l'annexe sont fixés par un règlement de l'Autorité des normes comptables.

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Article 5 ENTIEREMENT_MODIF (Ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables)