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Showing 3741–3750 of 3760 articles for “Art. 21 June 2023”
…xpires at the latest on 31 December of the year in which the Summer Olympic Games are held or on 30 June for federations which are responsible for a discipline entered in the Winter Olympic Games;2.2.…
…ted market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EE…
…unpredictability for the entity in the choice of the nature, timing and extent of audit procedures. 21. In response to the auditor's assessment of the risks of material misstatement due to fraud at th…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
…nancing, as well as European regulations on restrictive measures adopted pursuant to Articles 75 or 215 of the Treaty on the Functioning of the European Union. III. - In order to ensure compliance wit…
…or calculating the indicators The remuneration of each employee, within the meaning of Article L. 3221-3, is reconstituted on a full-time equivalent basis over the annual reference period in question.…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
…propriateness of the information provided in this respect in the notes to the financial statements. 21. The statutory auditor shall consult the minutes or records of the meetings held by the deliberat…
…s refunded.In the event of total or partial redemption of a bond or contract, made before 1 January 2023 and more than five years before the holder of the bond or contract reaches the age mentioned in…
…tory auditor adopts when exposed to a risky situation, so that his independence is not affected. >. 21. Article 5 of the Code of Ethics sets out the principle laid down in article L. 822-10 (1°) of th…
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