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Showing 2811–2820 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
The accounts of any grouping referred to in Article L. 144-2 are drawn up in accordance with rules determined by a regulation of the French Accounting Standards Authority (Autorité des normes comptabl…
The reinsurance of risks relating to acts of terrorism and terrorist attacks referred to in Article L. 431-10 are recorded in the accounts of the Caisse Centrale de Réassurance in a separate account.…
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 knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
For supervised skydiving sessions as defined in 1° and 2° of articles A. 322-150 and A. 322-151, there must be at least two instructors, at least one of whom, whether paid or unpaid, holds the diploma…
The Compagnie nationale des commissaires aux comptes draws up a list of sociétés de participations financières de profession libérale de commissaires aux comptes which mentions the following informati…
Any declaration of the organisation of a public combat sports event organised in a discipline for which a federation has been delegated must state: 1° The date, time, title and venue set for the event…
The minimum annual amount of profit-sharing is the credit balance of the profit-sharing account defined in I of article A. 132-11 for the operations mentioned in this same I. The minimum annual amount…
The trust contract and its subsequent deeds, where they require a notarial deed pursuant to the second paragraph of Article 2012 of the Civil Code or the second paragraph of Article 2019 of the same c…
The certificate of ownership that is issued following the determination of the occurrence of a resolutory condition leading to the revocation of a donation pursuant to the article 960 of the civil cod…
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