Article R123-208 of the French Commercial code
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of the French General Tax Code may determine: 1° The inventory value of goods in stock by applying to the selling price of these goods at the balance sheet date an allowance corresponding to the margin…