Žárová, Marcela - In: Český finanční a účetní časopis 2012 (2012) 3, pp. 42-51
Accounting has been identified as one of the key areas in which administrative burdens for companies within the European Union may be reduced. As the size criteria for microenterprises in the proposed new Directive, replacing the Fourth and Seventh EC Directive, may be too high for accounting...