Article A823-6
…ity of a misstatement based on its amount, the statutory auditor determines one or more materiality thresholds. 13. In determining the nature and extent of audit procedures to be performed, the statut…
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Showing 31–40 of 725 articles for “Art. UK IHT thresholds”
…ity of a misstatement based on its amount, the statutory auditor determines one or more materiality thresholds. 13. In determining the nature and extent of audit procedures to be performed, the statut…
The provisions of this section are applicable to companies which reach thresholds set by decree in the Conseil d'Etat. They also apply to companies which own or control another company, within the mea…
I.-The threshold mentioned in the third paragraph of article L. 143-2 is 5,000 members. II-The threshold mentioned in the last paragraph of article R. 143-2 is 100 members for each category.
…of the minimum required solvency margin defined in article R. 334-19, but may not be less than the thresholds defined in article R. 334-15. Up to these thresholds, or up to half of the said fund if t…
…for any investment operation project for which the total forecast expenditure exceeds the following thresholds: 1° For communes and inter-communal cooperation establishments with a population of less…
I. - The threshold provided for in I of article L. 233-28-1 is that set out in I of article D. 232-8-1. II. - The threshold provided for in II of article L. 233-28-2 is that set out in II of article D…
The thresholds set pursuant to Article L. 626-29 are: 1° 250 employees and 20 million euros in net sales; or 2° 40 million euros in net sales. These thresholds are assessed on the date of the applicat…
The rules relating to the representation threshold for imported videograms are set out in the provisions of the decree of 21 November 1995 setting the threshold provided for in article 28 (2°) of decr…
The thresholds set pursuant to a of 5° of Article L. 626-32 are: 1° 250 employees and 20 million euros in net sales; or 2° 40 million euros in net sales. These thresholds are assessed on the date of t…
The thresholds provided for in the second paragraph of Article L. 642-5 above which the debates relating to the approval of the sale plan must take place in the presence of the public prosecutor are i…
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