Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-12-13-Speech-2-344-875"
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"en.20111213.26.2-344-875"2
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"In February 2009, the Commission presented a proposal for a directive of Parliament and of the Council on the annual accounts of certain types of companies, especially micro-entities. The objective of this directive is to ‘simplify the business environment and particularly the financial reporting requirements for micro-entities in order to enhance their competitiveness and release their growth potential’. I agree with this report as I believe that the directive helps to reduce the administrative burden, ensure a greater level of information for the companies concerned, and bring the requirements of micro-entities into line with the real needs of those who use and prepare the accounts. I would like to emphasise the initiative to prepare a report examining the situation of micro-entities, taking account of the number of companies covered under the size criteria. I also consider the new provisions for exemption from some of the obligations set out in the current directive to be positive, whereby micro-entities are not able to exceed the limits of two of the three listed criteria."@en1
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