EU Directive 2014/95/EU

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Accounting Directive (EU Directive 2014/95/EU)
Accounting Directive EU Directive 2014/95/EU Small Companies Abridged Accounts Micro-Entities Financial Reporting UK Law
The Accounting Directive (2014/95/EU) aims to simplify the disclosure requirements for small companies, notably through the introduction of abridged accounts, and includes special rules for micro-entities. The directive was incorporated into UK law in 2015 and applies to financial periods beginning on or after 1 January 2016.
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