Annual accounts of certain types of companies as regards micro-entities ***II European Parliament legislative resolution of 13 December 2011 on the Council position at first reading with a view to the adoption of 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 (10765/1/2011 – C7-0323/2011 – 2009/0035(COD))

P7_TC2-COD(2009)0035 Position of the European Parliament adopted at second reading on 13 December 2011 with a view to the adoption of Directive 2012/…/EU 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