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Showing 14841–14850 of 41231 articles for “Art. al. 2”
…eby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service in France other th…
…r year for the following purposes:1° The production or distribution of printed advertising material;2° Advertisements and insertions in newspapers made available to the public free of charge.However,…
…EY LAUNDERING AND THE FINANCING OF TERRORISM Introduction Introduction 1 Pursuant to Article L. 561-2 12° bis of the Monetary and Financial Code, statutory auditors shall implement the obligations rel…
…t sent to the members of the body called upon to approve the accounts Introduction 01. Articles L. 823-10, L. 225-235, L. 22-10-71 ou L. 226-10-1, L. 22-10-78 et L. 441-14 of the French Commercial Cod…
…he mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Minister of Justice, is shown below: . NEP-911. Miss…
…al years in the accounts for the past financial year is provided for by legal and regulatory texts. 2. The purpose of this standard is to define the audit procedures that the statutory auditor perform…
…CIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all perso…
…ounting methods, which may only be changed in accordance with the applicable accounting standards. 02. By convention in this standard, the following are qualified as "accounting changes": -changes in…
…led upon to approve the financial statements. These events are referred to as "subsequent events". 02. The applicable accounting standards define the subsequent events that must be subject to accounti…
…BLIC ACCOUNTANT INTERVENING IN THE ENTITY Introduction 1. Pursuant to the provisions of article L. 823-14, the statutory auditor may obtain any information relevant to the performance of his duties fr…
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