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Showing 5971–5980 of 6045 articles for “Art. 13 juin 2007”
…statement based on its amount, the statutory auditor determines one or more materiality thresholds. 13. In determining the nature and extent of audit procedures to be performed, the statutory auditor…
…to information in the report of the competent body to the body called upon to approve the accounts. 13. If this is not the case, and if the entity does not voluntarily re-approve the accounts, or if t…
…composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish a…
…e, are materially misstated. Assessment of the impact of uncorrected misstatements on the accounts. 13. Before assessing the effect of uncorrected misstatements on the financial statements, the audito…
…) Any person who ships waste or has waste shipped to another State pursuant to Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste;2. Any o…
The General Regulation of the Autorité des marchés financiers determines in particular :I.-The rules of professional practice that apply to issuers when they make offers to the public, with the except…
…s in rem in immovable property where they do not exceed 7700 euros, in accordance with article R. 3213-8 of the general code of local authorities. d) Down payment >. 1. Decision by the executive autho…
I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
…The benefit of the deduction is subject to compliance with Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
…activity of safekeeping and administration of securities mentioned in 12 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 relating to the taking up and…
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