Pools voorzitterschap over micro-entiteiten (en) - Hoofdinhoud

On 13^th December 2011, the European Parliament adopted a position on the directive pertaining to annual financial reports for micro-entities.

The Polish Presidency has noted with satisfaction the European Parliament’s formal acceptance of a compromise text pertaining to a change in the directive on annual financial reports (78/660/EEC). Thanks to that, certain types of companies referred to as micro-entities are to be exempted from some of the obligations connected with annual financial reporting.

At its plenary session on 13^th December 2011, the EP adopted in the second reading a position on the above-mentioned draft directive reflecting the compromise text agreed by the Council and EP in November this year. For the directive to enter into force, it must still be formally accepted by the Council, which should occur at the start of 2012.

The compromise involves simplified financial reporting for micro-entities and should contribute to a decrease in administrative obligations binding on these types of company. The finalisation of the draft’s legislative process, under way since 2009, fulfils the European Council’s demand of 23^rd October 2011 urging the swiftest possible conclusion of work in that area, so as to minimise administrative requirements for the smallest of entities.

data publikacji: 16-12-2011