Article A823-15
…onal nature. 05. The risk of not detecting a material misstatement in the accounts is higher in the case of fraud than in the case of error because fraud is generally accompanied by procedures designe…
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Showing 4471–4480 of 4485 articles for “Art. CA Paris 18 février 1994”
…onal nature. 05. The risk of not detecting a material misstatement in the accounts is higher in the case of fraud than in the case of error because fraud is generally accompanied by procedures designe…
…e financial years provided for in Article L. 823-12-1 of the French Commercial Code . Scope of application 01. The purpose of this standard is to define the due diligence that is proportionate to the…
…nitions apply1° Magistral preparation means any medicinal product prepared in accordance with a medical prescription intended for a specific patient when there is no suitable or available proprietary…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
…ted must be written in French or translated by a sworn translator at a court of appeal\n\t\t\tTitle category of stay\n\t\t\tLabel \n\t\t\tAPS: temporary residence permit \n\t\t\tCST: temporary residen…
…l the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the financial year, directly or indirectly through companies or…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
…able profit is net profit, determined on the basis of the overall results of operations of any kind carried out by companies, including in particular disposals of any assets, either during or at the e…
…I of this article;2° Depreciation allowed as a deduction, net of taxable reversals and fractions of capital gains or losses corresponding to depreciation deducted, to depreciation expressly excluded f…
…duction and preparation of audiovisual worksIII-1.1. Supporting documents to be attached to an application for a production investment allowance(Articles 311-60 et seq.)I. - Prior authorisation: A. -…
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