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Showing 5781–5790 of 5857 articles for “Art. 12 juill. 2018”
…f future events; and d) Make economic decisions based on the information contained in the accounts. 12. To assess the materiality of a misstatement based on its amount, the statutory auditor determine…
…en the date on which the accounts were closed and the date on which the auditor's report was signed 12. Where the statutory auditor identifies a subsequent event that occurred between the date on whic…
…yees and the professional organisations representing employers at national and cross-industry level;12° Report any malfunctions identified in the course of its vocational training duties to the State'…
…e clearly immaterial. The statutory auditor shall request management to correct such misstatements. 12. Where management refuses to correct all or part of the misstatements that the statutory auditor…
…0% for financial years commencing on or after 1 January 2007.A share of costs and expenses equal to 12% of the gross amount of capital gains on disposals is taken into account in determining taxable i…
…is linked, directly or indirectly, to one or more other companies within the meaning of Article 39(12), the turnover to be used is the sum of its turnover and that of all the companies linked to it.…
…ies, the Agency and Working Conditions Committee exercises the powers provided for in Articles L. 2312-78 to L. 2312-80, the second paragraph of Article L. 2312-81 and Articles L. 2312-83 and L. 2312-…
…que are not taken into account provided there is no arm's length relationship within the meaning of 12 of the article 39 between the company in question and the latter companies or funds. This conditi…
…logy ;7. Cardiovascular medicine ;8. Neurology ;9. Pneumology ;10. Nephrology ;11. Medical biology ;12. Public health ;13. Psychiatry ;14. Nuclear medicine ;15. Medical gynaecology.C. - 1 free.VII. -…
…rt-appointed administrators, court-appointed agents and the persons mentioned in III of Article L. 812-2 of the Commercial Code; 9° Under the conditions defined in Title II of Book VIII of the Commerc…
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