2013 SIs
Quick Search
Show me:
The Small Companies (Micro-Entities' Accounts) Regulations 2013
Statutory instruments 3008 2013
- Format:
- Corporate Author:
- Great Britain
- Publisher:
- TSO (The Stationery Office)
Enabling power: European Communities Act 1972, s. 2 (2) and 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 and 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.
Extent | 12p. | ISBN | 9780111106563 |
---|---|---|---|
Size | N/A | Price | £8.14 |
Format | Paperback | Published | 04 Dec 2013 |
Availability | Black and white copy, 1-3 days | Delivery | Delivery options and charges |
Find similar publications here:
- Business and Management
- Legislation
- TSO Northern Ireland
- TSO Scotland
- Legislation - UK, England & Wales > SIs
- Legislation - Scotland > SIs relating to Scotland & SSIs
- Parliamentary > Northern Ireland
- Parliamentary > Scotland
- Legislation - Scotland > Law
- Legislation - UK, England & Wales > Statutory Instruments > 2013 SIs