TPE : simplification comptable

13 Fév 2014 | Actualité Générale

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 :

– total de bilan de moins de 350 000 €,
– chiffre d’affaires net de moins de 700 000 €,
– moins de 10 salariés.

Rédigé par notre Expert Cerfrance ✏️

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