If you are a:
And if at the end of the company year you have reached at least one of the following two criteria:
Then you must draw up four accounting documents other than the annual accounts.
Two prospective documents:
Two retrospective documents:
These documents must be drawn up between the beginning of the year and the end of the fourth month. (30th April for a company whose accounting year coincides with the calendar year).
The provisional financial result must be reviewed and the revised document must be agreed between the beginning of the seventh month and the end of the tenth month of the year.
In the same time scale, the situations of assets and liabilities of the first half of the year must be drawn.
The prospective and retrospective documents are analysed in reports giving the evolution of the company.
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