SATT ( French abbreviation « société d’accélération du transfert de technologies) have been created as part of PIA ( Frenc abbreviation « plan d’investissement d’avenir ») in order to use as link between industrial field and academic field. They have dedicated to maximize social-economic impact results of academic...
By providing that the option of the loss carryback cannot be applied under an exercise during which a total suspension of company intervenes, the legislator also intended to exclude the companies which are put in voluntary liquidation plan. The Council of State solves a delicate...
Six standard models of letters, of which the use is optional, are proposed to the employers to proceed to the notice of a dismissal for personal or economic reasons. The article n°4 of the law 2017-1387 of September 22nd, 2017 relating to the foreseeability and the...
The disposition ANC n° 2017-01 modifying the disposition ANC n° 2014-03 (PCG) about the accounting treatment of the operations of mergers and assimilated was approved by decree on December 26th, 2017. By PwC, author of accounting memento and of Accounting fast leaf The operations of fusions, scissions,...