{"id":1454,"date":"2017-12-27T17:10:37","date_gmt":"2017-12-27T16:10:37","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1454"},"modified":"2017-12-29T17:33:28","modified_gmt":"2017-12-29T16:33:28","slug":"piccole-imprese-piccoli-bilanci-piccoli-ricercatori","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/piccole-imprese-piccoli-bilanci-piccoli-ricercatori\/","title":{"rendered":"Piccole imprese, piccoli bilanci, piccoli ricercatori\u2026"},"content":{"rendered":"<p>Quagli Alberto\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 2-2012<\/p>\n<hr \/>\n<p>In data 14 marzo 2012 il Parlamento Europeo ha emanato la Direttiva 6\/2012 che modifica la IV Direttiva (78\/660, del 25 luglio 1978 e successive modifiche) sui conti annuali, creando la nuova categoria delle \u201cmicroentit\u00e0\u201d, con l\u2019obiettivo di snellire gli obblighi contabili in tema di bilancio e fornire cos\u00ec un contributo alla competitivit\u00e0 delle PMI. Il gran numero di microimprese esistenti in Europa e l\u2019analisi dei costi amministrativi sostenuti dalle imprese europee nel processo di redazione e pubblicazione del bilancio e dei conseguenti risparmi che si avrebbero in caso di semplificazione, hanno infatti indotto l\u2019Unione Europea a creare questa nuova categoria di imprese. Per le microentit\u00e0 gli Stati membri dell\u2019Unione possono ora varare un pacchetto di importanti facilitazioni in materia di bilancio. Tecnicamente le microentit\u00e0 sono una sottoclasse della pi\u00f9 ampia categoria delle microimprese, come individuate nella Raccomandazione 2003\/361\/CE della Commissione, del 6 maggio 2003, che definisce anche le piccole e le medie imprese (GUCE 124 del 20.05.2003). La microentit\u00e0 \u00e8 infatti definita come quell\u2019impresa che non supera i limiti numerici di due dei tre criteri seguenti:\u00a0a) totale dello stato patrimoniale: 350.000 EUR; b) importo netto del volume di affari: 700.000 EUR; c) numero di dipendenti occupati in media durante l\u2019esercizio: 10. [\u2026]\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-1454","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Piccole imprese, piccoli bilanci, piccoli ricercatori\u2026 | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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