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Showing 5961–5970 of 6031 articles for “Art. CNCC EJ 2013-12”
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
METHODS FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2 FOR COMPANIES WITH MORE THAN 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve consecutive…
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…
…as been issued under the conditions provided for in Book VI of the Commercial Code.III. - Without prejudice to the provisions of the second paragraph of article 132-21 of the French Penal Code, the co…
In the following provisions: - "body" means the national staff representative body provided for in V of Article 40 of Law no. 2019-486 of 22 May 2019, amended by the article 16 of law no. 2022-172 of…
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…
The professional practice standard relating to events subsequent to the end of the financial year, approved by the Minister of Justice, is shown below: NEP-560 Events after the end of the financial ye…
France Compétences is a national public institution with legal personality and financial autonomy. It is responsible for1° To pay funds to the skills operators mentioned in article L. 6332-1 for addit…
The professional practice standard relating to the assessment of misstatements identified during the audit, approved by the Minister of Justice, is shown below:. NEP-450. ASSESSMENT OF ANOMALIES IDENT…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
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