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Showing 4401–4410 of 4485 articles for “Art. CA Paris 18 février 1994”
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
…e statutory auditor may identify events that require accounting treatment or disclosure to the body called upon to approve the financial statements. These events are referred to as "subsequent events"…
…6° (with the exception of intermediate products), 8°, 12° and 14° of article R. 5124-2 supply, by carrying out individualised batch monitoring and, if necessary, their withdrawal:1° 1° To the Etabli…
…operation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and…
…ith effect from 30 June 2000)5° bis Subject to the provisions of 5 of Article 200 A, the income and capital gains from investments made as part of a share savings plan defined in article 163 quinquies…
Without prejudice to the specific provisions applicable to them, the prohibitions defined in Article L. 511-5 do not apply to the institutions and services listed in Article L. 518-1, nor to undertaki…
…SESSMENT OF ANOMALIES IDENTIFIED DURING THE AUDIT Introduction 1. The purpose of the standard "Application of the concept of materiality when planning and performing an audit" is to define the princip…
…s, adopted on the basis of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the…
…gional centre for university and school works for the accommodation of students receiving higher education grants on social criteria.Housing may be specially adapted to accommodate people aged over si…
…The first of these two rates is increased to 50% for research expenditure incurred in operations located in an overseas department. For the expenses mentioned in k of II, the tax credit rate is 30%.…
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