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Simpler financial reporting for micro-entities:There is a new consultation document for a new category of company, Micro-entity. The consultation is currently open and will close on the 22 March 2013. The consultation considers the implementation of Directive 2012/6/EU, the ‘Micros Directive’. This is the first deregulatory EU Directive in which micro-businesses are recognised. The UK successfully negotiated on exemptions for micro-businesses and fully supports the EU Directive. |
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