MONDO PROFESSIONE

COMPETENZE E ORGANIZZAZIONE DELLO STUDIO

Small undertakings

di Enrico Zappa Justin Rainey - 3 Settembre 2013

The European Parliament voted through the new Accounting Directive in June 2013, which inter alia has simplified the accounting regime for small businesses. One implication that has not been so widely discussed is that the Accounting Directive expands the range of businesses that can be described as small. The key section is Article 3 (2),…

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