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Showing 3411–3420 of 3456 articles for “Art. n° 22-20.872”
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…
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.…
…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…
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…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
APPENDIX TO CHAPTER VI OF TITLE ONE OF BOOK III OF PART SIX OF THE LABOUR CODE (REGULATORY PART) NATIONAL QUALITY CERTIFICATION REFERENCE FRAMEWORK FOR THE BODIES MENTIONED IN ARTICLE L. 6351-1I.- Ind…
…e with the provisions of the decree of 21 May 1992 taken for the application of article 6 of decree n° 90-66 of 17 January 1990 laying down the general principles concerning the distribution of cinema…
…erest carried out on the private portions provided for in f of article 25 of the aforementioned law n° 65-557 of 10 July 1965 as well as work carried out on the common portions and equipment of the bu…
…itive or negative amounts resulting from the application of 1.2 and 2.2 of the article 78 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 perçus ou supportés par le département en 201…
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