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

9780111106563: 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: 04.12.2013. Made: 28.11.2013. Laid: -. Coming into force: 01.12.2013, in accord. with reg. 2 (1). Effect: 2006 c. 68; S.I. 2008/409 amended. Territorial extent & classification: E/W/S/NI. Supersedes draft (ISBN 9780111105207) issued 29.10.2013. 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

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