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Showing 3421–3430 of 3446 articles for “Art. 21 déc. 2017”
…the calculation of 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.…
…ons. Examination of the accounting treatment of relationships and transactions with related parties 21. In order to base his opinion on the financial statements, the statutory auditor assesses whether…
…he clerk's office of the court of appeal. "20° The second sentence of Article R. 342-15 is deleted; 21° In article R. 342-17, the second paragraph reads as follows: "The head of the border control ser…
I. - A. - Without prejudice to article L. 2212-2, of the present code and by derogation from article L. 1311-2 and the second paragraph of article L. 1331-1 of the public health code when a public int…
…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…
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