Article A823-16
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
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Showing 1281–1290 of 60168 articles for “Art. 238-0 A”
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
The standard of professional practice relating to analytical procedures, approved by the Minister of Justice, is set out below: STANDARD OF PROFESSIONAL PRACTICE RELATING TO ANALYTICAL PROCEDURES Intr…
The revised professional practice standard relating to the engagement letter, approved by the Minister of Justice, is shown below: NEP 210. Engagement letter Introduction 1. Legal and regulatory provi…
When securities subject to the capitalisation reserve are included in the portfolio, their actuarial rate of return is calculated taking into account the acquisition price, the probabilities, maturity…
All diplomas attesting to a level of training corresponding to at least five years of study after the baccalauréat in legal disciplines, issued by:1° A public establishment of a scientific, cultural a…
INFORMATION AND DOCUMENTS TO BE PROVIDED BY LABORATORIES IN THE APPLICATION FOR RENEWAL OF APPROVAL The application for renewal of approval must include the following information and documents:1. Upda…
Where the insurance certificate provided for in article L. 243-2 relates to a collective ten-year liability policy taken out in addition to the individual policies guaranteeing the ten-year liability…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
When changes are made to the facilities of a swimming pool or bathing area, these must be declared in accordance with the procedure laid down in article A. 322-4.
The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company's annual financial statements.
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