BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|business classification|size of business
- micreintiteas Tagairt COM.GA
- ga
- micro-entity | micro-enterprise , micro entities , micro entity
- en
- Sainmhíniú company which on its balance sheet date does not exceed the limits of two of the three following criteria: a) balance sheet total: EUR 500 000; b) net turnover: EUR 1,000,000;c) average number of employees during the financial year: 10 Tagairt "Proposal for a Directive amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities CELEX:52009PC0083R(01)/EN"
- Nóta "Suggested definition: ""entity that has an average of 10 or less full-time equivalent employees or that is economically significant in its local economy as measured by turnover or balancesheet total""REF: International Federation of Accountants > Small & Medium Practices Committee > Information Paper, December 2006 > Micro-Entity Financial Reporting: Perspectives of Preparers and Users, http://www.ifac.org/Members/DownLoads/SMP_IFAC_Micro-entity.pdf (5.6.2009)"
- micro-entité | microentreprise
- fr
- Sainmhíniú les micro-entités sont celles qui, à la date de clôture du bilan, ne dépassent pas les limites chiffrées de deux des critères suivants : total du bilan inférieur à 500 000 euros ; montant net du chiffre d'affaires inférieur à 1 000 000 euros ; moins de 10 salariés en moyenne au cours de l'exercice Tagairt Proposition de DIRECTIVE DU PARLEMENT EUROPÉEN ET DU CONSEIL modifiant la directive 78/660/CEE du Conseil concernant les comptes annuels de certaines formes de sociétés en ce qui concerne les micro-entités , COM(2009) 83