{ "article": { "LEGIARTI000030921688": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030921688", "URL": "article/LEGI/ARTI/00/00/30/92/16/LEGIARTI000030921688.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030927169", "@num": "L123-13", "#text": "Code de commerce - art. L123-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927173", "@num": "L123-17", "#text": "Code de commerce - art. L123-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927177", "@num": "L123-19", "#text": "Code de commerce - art. L123-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927181", "@num": "L123-20", "#text": "Code de commerce - art. L123-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030920982", "@nor": "EINT1510579R", "@num": "2015-900", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-900 du 23 juillet 2015 relative aux obligations comptables des commerçants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030920982", "@c_titre_court": "ORDONNANCE n° 2015-900 du 23 juillet 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-900 du 23 juillet 2015 relative aux obligations comptables des commerçants", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000030921685", "@c_titre_court": "ORDONNANCE n°2015-900 du 23 juillet 2015" } ], "@ministere": "Ministère de l'économie, de l'industrie et du numérique", "@date_publi": "2015-07-24", "@date_signature": "2015-07-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030921688", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030920985", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L123-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L123-17\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L123-19\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L123-20\n
\n

\n
" } }, "LEGIARTI000030927169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927169", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927169.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi n°2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000030864020", "@num": "3", "#text": "ORDONNANCE n°2015-839 du 9 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030861904", "@nortexte": "AFSS1513344R", "@numtexte": "2015-839", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-09" }, { "@id": "LEGIARTI000030921688", "@num": "1", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000006283199", "@num": "9", "#text": "Code de commerce - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258257", "@num": "R123-194", "#text": "Code de commerce - art. R123-194 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927471", "@num": "R123-195", "#text": "Code de commerce - art. R123-195 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219413", "@num": "L123-26", "#text": "Code de commerce. - art. L123-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000006219305", "@fin": "2016-01-01", "@num": "L123-13", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927169", "@fin": "2999-01-01", "@num": "L123-13", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bilan décrit séparément les éléments actifs et passifs de l'entreprise, et fait apparaître, de façon distincte, les capitaux propres.
\n
Le compte de résultat récapitule les produits et les charges de l'exercice, sans qu'il soit tenu compte de leur date d'encaissement ou de paiement. Il fait apparaître par différence, après déduction des amortissements, des dépréciations et des provisions, le bénéfice ou la perte de l'exercice. Les produits et les charges, classés par catégorie, doivent être présentés soit sous forme de tableaux, soit sous forme de liste.
\n
Le montant des engagements de l'entreprise en matière de pension, de compléments de retraite, d'indemnités et d'allocations en raison du départ à la retraite ou avantages similaires des membres ou associés de son personnel et de ses mandataires sociaux est indiqué dans l'annexe. Par ailleurs, les entreprises peuvent décider d'inscrire au bilan, sous forme de provision, le montant correspondant à tout ou partie de ces engagements.
\n
L'annexe complète et commente l'information donnée par le bilan et le compte de résultat.
" } }, "LEGIARTI000030927173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927173", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927173.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726089", "@num": "16", "#text": "Décret n°45-1754 du 6 août 1945 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872144", "@numtexte": "45-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1945-08-06" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006879587", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587710", "@nortexte": "EQUX0100028R", "@numtexte": "2001-273", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-03-28" }, { "@id": "JORFTEXT000000595061", "#text": "Loi n°2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006879321", "@num": "19", "#text": "Loi n°2005-357 du 20 avril 2005 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786314", "@nortexte": "EQUX0400177L", "@numtexte": "2005-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000030921688", "@num": "1", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000032447659", "@num": "1", "#text": "Décret n°2016-496 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445788", "@nortexte": "DEVR1603474D", "@numtexte": "2016-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006283203", "@num": "11", "#text": "Code de commerce - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228909", "@num": "L232-5", "#text": "Code de commerce - art. L232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228910", "@num": "L232-6", "#text": "Code de commerce - art. L232-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927236", "@num": "L233-23", "#text": "Code de commerce - art. L233-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230828", "@num": "L247-1", "#text": "Code de commerce - art. L247-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023078163", "@num": "L6322-5", "#text": "Code des transports - art. L6322-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447735", "@num": "D2224-35", "#text": "Code général des collectivités territoriales - art. D2224-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447627", "@num": "D2224-49", "#text": "Code général des collectivités territoriales - art. D2224-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181482", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@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": "LEGIARTI000006219309", "@fin": "2011-05-19", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039862", "@fin": "2016-01-01", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927173", "@fin": "2999-01-01", "@num": "L123-17", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dans des cas exceptionnels, afin de donner une image fidèle du patrimoine, de la situation financière et du résultat de l'entreprise et dans les conditions prévues par un règlement de l'Autorité des normes comptables, les méthodes comptables retenues et la structure du bilan et du compte de résultat ne peuvent être modifiées d'un exercice à l'autre. Si des modifications interviennent, elles sont décrites et justifiées dans l'annexe et signalées, le cas échéant, dans le rapport des commissaires aux comptes.

\n
\n
" } }, "LEGIARTI000030927177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927177", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi n°2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000030921688", "@num": "1", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000006283207", "@num": "13", "#text": "Code de commerce - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@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": "LEGIARTI000006219311", "@fin": "2016-01-01", "@num": "L123-19", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927177", "@fin": "2999-01-01", "@num": "L123-19", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les éléments d'actif et de passif doivent être évalués séparément.

Aucune compensation ne peut être opérée entre les postes d'actif et de passif du bilan ou entre les postes de charges et de produits du compte de résultat, sauf dans des cas exceptionnels prévus par un règlement de l'Autorité des normes comptables.

Le bilan d'ouverture d'un exercice doit correspondre au bilan de clôture de l'exercice précédent.

" } }, "LEGIARTI000030927181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927181", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927181.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi n°2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000030921688", "@num": "1", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000006283209", "@num": "14", "#text": "Code de commerce - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@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": "LEGIARTI000006219312", "@fin": "2016-01-01", "@num": "L123-20", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927181", "@fin": "2999-01-01", "@num": "L123-20", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes annuels doivent respecter le principe de prudence. Pour leur établissement, le commerçant, personne physique ou morale, est présumé poursuivre ses activités.

Même en cas d'absence ou d'insuffisance du bénéfice, il doit être procédé aux amortissements, dépréciations et provisions nécessaires.

Il doit être tenu compte des passifs qui ont pris naissance au cours de l'exercice ou d'un exercice antérieur, même s'ils sont connus entre la date de la clôture de l'exercice et celle de l'établissement des comptes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030927169", "cible": true, "cidtexte": "JORFTEXT000030920982", "id": "LEGIARTI000030921688", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030927173", "cible": true, "cidtexte": "JORFTEXT000030920982", "id": "LEGIARTI000030921688", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030927181", "cible": true, "cidtexte": "JORFTEXT000030920982", "id": "LEGIARTI000030921688", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030927177", "cible": true, "cidtexte": "JORFTEXT000030920982", "id": "LEGIARTI000030921688", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030921688", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Ordonnance n° 2015-900 du 23 juillet 2015 relative aux obligations comptables des commerçants)