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ministre de l’Economie et des Finances annonce des évolutions en matière d’obligations comptables pour les petites et les très petites entreprises. Parmi elles : l’annexe du bilan qui ne sera plus obligatoire et le dépôt des comptes au greffe qui ne sera plus rendu public.
Les très petites entreprises (Pour être considéré comme « petite entreprise », il faut respecter deux des trois critères suivants : CA < 700 K€, total bilan < 350 K€, moins de 10 salariés) n’auront plus l’obligation de produire l’annexe en plus du bilan et du compte de résultat.
Bien évidemment, l’établissement d’une comptabilité exhaustive et fiable restera nécessaire tout comme le
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Par ailleurs, les petites entreprises employant moins de 50 salariés pourront établir un bilan simplifié. Précédemment, le seuil était fixé à moins de 20 salariés.
