Certaines obligations comptables des micro et petites
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entreprises commerciales sont allégées pour les comptes relatifs aux exercices annuels clos à partir du 31 décembre 2013 et déposés à partir du 1er avril 2014.
L’obligation de déposer les comptes annuels au greffe du tribunal de commerce reste obligatoire mais les micro entreprises peuvent faire le choix de ne pas les rendre public.
Quelles entreprises sont concernées par cet allègement ?
Il faut remplir au moins 2 des
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critères suivants :
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– moins de 10 salariés.
