California § 5012. 5012. (Amended by Stats. 1983, Ch. 101, Sec. 11.)

California Statutes

§ 5012. — 5012. (Amended by Stats. 1983, Ch. 101, Sec. 11.)

California § 5012.

JurisdictionCalifornia

Code CORPCorporations Code - CORP

Div.2.

Title 1.DIVISION 2. NONPROFIT CORPORATION LAW

Part 1.PART 1. GENERAL PROVISIONS AND DEFINITIONS GOVERNING PARTS 1 THROUGH 5

This text of California § 5012. (5012. (Amended by Stats. 1983, Ch. 101, Sec. 11.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Corporations Code - CORP Code § 5012. (2026).

Text

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.

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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.

Legislative History

Amended by Stats. 1983, Ch. 101, Sec. 11.

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California § 5012., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/CORP/5012..