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Lettre n°1 Novembre 2006

 IFRS

  • Le projet IFRS PME

 Commissariat aux comptes

  • Le projet de la norme ISA 600 "Audit des comptes consolidés"
  • La norme de l'ordre des experts comptables sur le co-commissariat aux comptes

 Droit des sociétés

  • Dispositions de décret 2006-1546 du 6 Juin 2006 (seuils pour la nomination d'un ou de deux commisaires aux comptes, pour la création d'un comité permanant d'audit...)
  • Dispositions de l'arrêté du ministre des finances du 17 Juin 2006 traitant de la lettre d'affirmation.
  • Dispositions de la loi 2006-19 du 2 Mai 2006
  • Dispositions de l'arrêté du ministre des finances du 12 Juillet 2006 relatif aux indicateurs trimestriels d'activité.
  • Dispositions de l'arrêté du ministre des finances du 28 Aout 2006

 Fiscalité

  • Avantages fiscaux pour la création des fonds d'amorçage

 Annexes

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Lettre 2

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