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Showing 15001–15010 of 41231 articles for “Art. al. 2”
The vice-presidents assist the president and replace him/her in the event of resignation, absence or impediment. In the absence of the Chairman or Vice-Chairmen, the duties of the Chairman are perform…
…tle, the term "engagements" means the engagements referred to in the first paragraph of Article L. 820-1-1 and the term "services" refers to services and attestations provided by a statutory auditor,…
A person or entity qualifies as a public interest entity pursuant to 6° of III of article L. 820-1 when, at the end of two consecutive financial years, its consolidated or combined balance sheet total…
Travel and subsistence expenses incurred by commercial court judges to attend initial and continuing training courses are reimbursed in accordance with the regulations in force applicable to civil ser…
…income items of consolidated companies according to the classification plan used for consolidation; 2° The valuation, using the necessary restatements, of the assets and liabilities as well as the exp…
Where, pursuant to articles L. 232-3 and L. 232-4, the statutory auditor shall make observations and set them out in a written report sent to the board of directors, the management board or the manage…
…board of directors, the management board or the managers of the companies referred to in article R. 232-2, as the case may be, draw up: 1° Semi-annually, within four months of the close of each half-y…
A consolidating company within the meaning of the first paragraph of article L. 232-5 carries out, when it exercises the option provided for in this article, restatements in accordance with the consol…
In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables rea…
…d accounts may be prepared using, in addition to the valuation methods provided for in articles L. 123-18 to L. 123-21, the valuation methods laid down by a regulation of the Autorité des normes compt…
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