The Small Companies (Micro-Entities' Accounts) Regulations 2013 (Statutory Instruments)

9780111105207: The Small Companies (Micro-Entities' Accounts) Regulations 2013 (Statutory Instruments)

Enabling power: European Communities Act 1972, s. 2 (2) & Companies Act 2006, ss. 396 (3), 468, 1292. Issued: 29.10.2013. Made: -. Laid: -. Coming into force: In accord. with reg. 2 (1). Effect: 2006 c.68; S.I. 2008/409 amended. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament. Superseded by SI 2013/3008 (ISBN 9780111106563). EC note: These Regulations introduce an exemption from certain financial reporting requirements ("the Micros-Exemption") for the very small companies ("Micro-Entities") preparing Companies Act individual accounts. The Micros-Exemption forms part of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC and repealing Directive 78/660/EEC and 83/349/EEc and these Regulations implement that part of the New Accounting Directive

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