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Showing 8451–8460 of 8522 articles for “Art. 10 sept. 2015”
…o amend the accounts. 09. If management refuses, the auditor assesses the impact on his opinion. >. 10. Where the event has no impact on the financial statements but requires information to be provide…
…y with whom a statutory auditor enters into a business relationship within the meaning of paragraph 10 of this standard. 7. Occasional client: The occasional client is the person or entity to which a…
…extended pursuant to the renewal of the procedure provided for in Articles L. 5215-40-1 et L. 5216-10 of the Code général des collectivités territoriales.VI. - When the provisions of I, II and III ar…
I.-The provisions of I, II, III and IV of article D. 1er-13 are applicable to transmissions of information made pursuant to article 706-47-4. II.-The list of professions and activities exercised by th…
…set out in the standard "Applying the concept of materiality in planning and performing an audit".. 10. Where, at the request of the statutory auditor, management has reviewed a transaction flow, acco…
…ir wholesale distribution or export under the conditions set out in the same article;9° (repealed) ;10° Distributors of investigational medicinal products, any company engaged, where applicable by ord…
…n works produced (to make it easier to check proof of distribution, distribution prior to and after 10 January 2011 must be grouped by heading (commercial distribution, promotion, etc.) and by work; -…
…Income from bonds or contracts taken out before 1 January 1983 attached to premiums paid prior to 10 October 2019 is also exempt from income tax.I quater. - Products attached to unit-linked bonds or…
…r. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portion of research expenditure in excess of this amount. The first of th…
…aterial interests of the members; the provisions of c and d of 1° of 7 apply to these organisations;10° The construction, fitting out, repair and maintenance of memorials, cemeteries or graves commemo…
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