Article A823-8
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
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Showing 5991–6000 of 6031 articles for “Art. CNCC EJ 2013-12”
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
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…
…reduce the effect of certain harmful components of smoke or has vitalising, energising, curative, rejuvenating, natural or organic properties or has beneficial effects on health or lifestyle;c) Resem…
…icle L. 440-1, the Autorité des marchés financiers approves the rules of clearing houses, without prejudice to the powers conferred on the Banque de France by Article L. 141-4; 6° The conditions under…
…s of community interest; promotion of tourism, including the creation of tourist offices, without prejudice to the promotion of tourism which is a shared competence, within the meaning of article L. 1…
…contract to be attached in support of the mandate for payment of the balance. (6) The decision to reject an invoice from a supplier that does not comply with the obligation to dematerialise invoices…
…conclusions and judgements on an objective analysis of all the data of which he is aware, without prejudice or bias". In a second paragraph, it adds that the statutory auditor "shall avoid any situati…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
The rules relating to the overall effective rate are set out in Articles R. 314-1 to R. 314-14 of the French Consumer Code, which are reproduced below:"Art. R. 314-1. - The calculation of the overall…
…to determine the basis for calculating the allowance and the partial activity allowance, without prejudice to the provisions of article R. 5122-11.
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