European Commission 26 February 2009, Commission staff working document - Accompanying document to the Proposal for a Directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities - Summary of the impact assessment {COM(2009) 83} {SEC(2009) 206}

EN EN EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 26.2.2009 SEC(2009) 207l COMMISSION STAFF WORKING DOCUMENT Accompanying document to the Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities Summary of the Impact assessment {COM(2009) 83} {SEC(2009)