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Showing 12101–12110 of 15302 articles for “Art. 12 al. 2”
…ed 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 comp…
…llion euros. II. - The threshold provided for in I of Article L. 232-6-1 is the net turnover set at 12 million euros. III. - For the application of 2° of II of Article L. 232-6-1, the threshold provid…
…mpanies concerned using the method defined in the fifth, sixth and seventh paragraphs of Article D. 123-200.
Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a r…
…Article L. 490-9; 3° In Book VI, the articles L. 622-19 and L. 625-9 ; 4° In Book VII, Article L. 712-2, the provisions relating to regional chambers of commerce and industry in Title I and Title V,…
…823-4 of the French Commercial Code and L. 214-7-2, L. 214-24-31, L. 214-133, L. 214-162-5 and L. 612-43 of the Monetary and Financial Code. In these cases, the public interest entity informs the Hau…
Subject to the provisions of Article L. 823-12 and specific legislative provisions, statutory auditors, as well as their employees and experts, are bound by professional secrecy with regard to facts,…
…multi-professional practice company under the conditions provided for in article 31-5 of law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal professions su…
…tity, as well as that person or entity, as a result of a breach of the provisions of Article L. 822-12; 5° Members of the management bodies of sociétés de commissaires aux comptes and other natural pe…
…t certify the accounts of public interest entities, persons and entities referred to in Article L. 612-1 and the associations mentioned in Article L. 612-4 when they appeal to the generosity of the pu…
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