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Showing 3061–3070 of 3084 articles for “Art. 21 avr. 2022”
…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…
…int-Pierre Jurisdiction of the Superior Court of Appeal of Saint-Pierre. (*) Seat as of 1st January 2022.
…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…
…ies in respect of business goodwill is allowed as a deduction when it is acquired as from 1 January 2022 and until 31 December 2025. This paragraph does not apply to goodwill acquired from an affiliat…
…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…
…x credit does not apply:a) To the acquisition of tourist vehicles within the meaning of Article L. 421-2 of the Code des impositions sur les biens et services qui ne sont pas strictement indispensable…
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