Local view for "http://purl.org/linkedpolitics/eu/plenary/2010-03-08-Speech-1-189"

Predicate	Value (sorted: default)
rdf:type	lpv_eu:Speech2
dcterms:Date	"2010-03-08"^^xsd:date2
dcterms:Is Part Of	lp_eu:Annual accounts of certain types of companies as regards micro-entities (debate)2
dcterms:Language	"pl"^^xsd:language2
lpv:document identification number	"en.20100308.19.1-189"2
lpv:hasSubsequent	lp_eu:2010-03-08-Speech-1-1902
lpv:speaker	lp:Tadeusz Zwiefka2
lpv:spokenAs	substitute; AFCO (2009-07-16--2012-01-18)3 unknown; Platforma Obywatelska (2009-07-14--2014-06-30)3 member; Delegation to the Euronest Parliamentary Assembly (2009-09-16--2014-06-30)3 member_of_the_bureau; EPP (2009-07-24--2014-06-30)3 member; Delegation to the EU-Moldova Parliamentary Cooperation Committee (2009-09-16--2014-06-30)3 member; JURI (2009-07-16--2012-01-18)3 substitute; Delegation to the EU-Armenia, EU-Azerbaijan and EU-Georgia Parliamentary Cooperation Committees (2009-09-16--2014-06-30)3
lpv:translated text	"Mr President, we know very well how micro-entities differ from small and medium-sized enterprises, not to mention large economic entities. I would like, therefore, to draw attention to external factors which are unfavourable to the activity of these firms. They include both macro-economic factors, such as legislation, taxation and bureaucracy, as well as micro-economic factors, such as difficulties with staying afloat and poor financial liquidity. What is the outcome of this situation? Well, it has meant that for the last few years, the proportion of micro-entities which survive the first year of their operation has been fluctuating at around 60%. This means that more than one third of newly-established micro-entities have not lasted through the first year of operation in the market. If we realise, in addition, that in many Member States, micro-entities constitute over 90% of all economic entities, then discussion on the subject of reducing administrative barriers and different kinds of burden, especially connected with bookkeeping, becomes absolutely essential. It is also important that debates focus not only on simplification, but also on the impact of accounting requirements on small enterprises of this kind. The debate on the subject of simplification focuses, in general, on costs, while the debate on the significance of accounting requirements addresses the advantages of financial reporting and the needs of individual users. There are a number of characteristics which distinguish these firms from large enterprises and which argue in favour of introducing simplified regulations. Firstly, the advantages of implementing universal standards are certainly fewer than in the case of large companies. This leads to a cost-benefit imbalance with regard to application of the standards. Establishment of an appropriate cost-benefit balance requires a reduction in costs. Secondly, financial reporting does not play a significant role in meeting the information requirements of the owners of micro-entities, because they are, as a rule, family members. When discussing the need for change in connection with the financial crisis, let us remember that it was not micro-entities which were the cause of the crisis."@en1
lpv:videoURI	<go to Events_and_structure europarl>2

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