Statute · California Corporations Code
Cal. Corp. Code § 5012 — GENERAL PROVISIONS AND DEFINITIONS GOVERNING PARTS 1 THROUGH 5
Cal. Corp. Code § 5012
- Type
- Statute
- Source
- California Corporations Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
All references in this part, Part 2 (commencing with Section 5110), Part 3 (commencing with Section 7110), or Part 4 (commencing with Section 9110) to financial statements of a corporation mean statements prepared in conformity with generally accepted accounting principles or some other basis of…
Citator
Cal. Corp. Code § 5012 — GENERAL PROVISIONS AND DEFINITIONS GOVERNING PARTS 1 THROUGH 5 is in force in the current edition of the Code, and nothing recorded condemns it.
All references in this part, Part 2 (commencing with Section 5110), Part 3 (commencing with Section 7110), or Part 4 (commencing with Section 9110) to financial statements of a corporation mean statements prepared in conformity with generally accepted accounting principles or some other basis of accounting which reasonably sets forth the assets and liabilities and the income and expenses of the corporation and discloses the accounting basis used in their preparation.