Article A823-17
…ith the accounting rules and principles prescribed by the applicable financial reporting framework. 13. Depending on the accounting estimate that he wishes to audit, the statutory auditor chooses to p…
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Showing 5861–5870 of 5995 articles for “Art. 13 September 2017”
…ith the accounting rules and principles prescribed by the applicable financial reporting framework. 13. Depending on the accounting estimate that he wishes to audit, the statutory auditor chooses to p…
…cation of III of article L. 312-4 and concludes the agreements provided for in article L. 312-8-2 ; 13° Provisions relating to the information that the fonds de garantie des dépôts et de résolution di…
…or an entity dedicated to financing a group within the meaning of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts, comprising at least one company whose securities are admitted…
…324-7 of the French Insurance Code, for transfers of life insurance and capitalisation operations;13° Forecasts relating to eligible basic own funds enabling coverage of the Minimum Capital Requirem…
…sponds to the risk that the statutory auditor will not be able to detect a material misstatement. . 13. The statutory auditor reduces the audit risk to a sufficiently low level to obtain the assurance…
…224-2 of the Monetary and Financial Code into a retirement savings plan mentioned in article L. 224-13 or article L. 224-23 of the same code.The payments mentioned in the previous paragraphs are deduc…
…eneral Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority developmen…
…ductible contributions or premiums pursuant to 1° of II of Article 154 bis, article 154 bis-0 A and 13° du II de l'article 156 compte non tenu de leur fraction correspondant à 15 % de la quote-part du…
…needs of the chambers to carry out their missions, their economic weight as defined in article L. 713-13 and ensuring the necessary equalisation between the chambers of commerce and industry, in part…
…f its organisation or the difficulty of assigning activities to specific entities within the group; 13° Where the assessment also covers a mixed insurance group company, the impact of the implementati…
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