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Accounting and Reporting Regulation of Micro-entities
[Regulace účetnictví a výkaznictví mikrosubjektů]

Author

Listed:
  • Marcela Žárová

Abstract

Accounting has been identified as one of the key areas in which administrative burdens for companies within the European Union may be reduced. As the size criteria for microenterprises in the proposed new Directive, replacing the Fourth and Seventh EC Directive, may be too high for accounting purposes, a sub-group of micro-enterprises, so-called "microentities", were introduced to cover companies with lower size criteria for balance sheet total and net turnover than those laid down for micro-enterprises. Regulatory requirements are proposed in EC Directive for micro-enterprises issued in March 2012. Member States should take into account the specific conditions and needs of their own markets when making decisions about how or whether to implement a micro-entity regime.

Suggested Citation

  • Marcela Žárová, 2012. "Accounting and Reporting Regulation of Micro-entities [Regulace účetnictví a výkaznictví mikrosubjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 42-51.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:3:id:320:p:42-51
    DOI: 10.18267/j.cfuc.320
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    References listed on IDEAS

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    1. Brigitte Eierle & Axel Haller, 2009. "Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 195-230, December.
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    More about this item

    Keywords

    Micro-enterprise; Micro-entities; EC directive; Mikropodnik; Mikrosubjekt; Směrnice ES;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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