Jan 17, 2018 04:22
6 yrs ago
3 viewers *
Italian term
Microimprese
Italian to English
Bus/Financial
Business/Commerce (general)
companies
Microimprese: le novità in tema di bilancio super-semplificato
Con il D.Lgs. 139/2015 è stata introdotta la nuova categoria delle
micro-imprese ed è stata implementata a livello nazionale la direttiva contabile 2013/34/UE, che ha sostituito le direttive 78/660/CEE e 83/349/CEE. Tra le novità introdotte dal decreto figura l’inserimento nel codice civile del nuovo art. 2435-ter che individua le società di capitali di ridotte dimensioni le c.d
micro-imprese che potranno adottare a partire dal 1 gennaio 2016 il
“bilancio super-semplificato”.
Chi sono le micro-imprese? Sulla base del 1° comma della norma citata, vengono considerate tali le società che
non abbiano emesso titoli negoziati in mercati regolamentati e che nel primo esercizio o successivamente per due esercizi consecutivi, non superano due dei seguenti
tre limiti:
totale dell’attivo dello stato patrimoniale non superiore ai 175 mila euro;
Con il D.Lgs. 139/2015 è stata introdotta la nuova categoria delle
micro-imprese ed è stata implementata a livello nazionale la direttiva contabile 2013/34/UE, che ha sostituito le direttive 78/660/CEE e 83/349/CEE. Tra le novità introdotte dal decreto figura l’inserimento nel codice civile del nuovo art. 2435-ter che individua le società di capitali di ridotte dimensioni le c.d
micro-imprese che potranno adottare a partire dal 1 gennaio 2016 il
“bilancio super-semplificato”.
Chi sono le micro-imprese? Sulla base del 1° comma della norma citata, vengono considerate tali le società che
non abbiano emesso titoli negoziati in mercati regolamentati e che nel primo esercizio o successivamente per due esercizi consecutivi, non superano due dei seguenti
tre limiti:
totale dell’attivo dello stato patrimoniale non superiore ai 175 mila euro;
Proposed translations
(English)
5 +3 | microenterprise | James (Jim) Davis |
3 +1 | small business | Marco Solinas |
References
Ref. | Barbara Carrara |
in case of use | Rachel Fell |
Proposed translations
+3
3 hrs
Selected
microenterprise
This is an EU term.
http://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=LEGISS...
Definitions:
gennaio 2005.
micro enterprise: fewer than 10 employees and an annual turnover (the amount of money taken in a particular period) or balance sheet (a statement of a company's assets and liabilities) below €2 million.
small enterprise: fewer than 50 employees and an annual turnover or balance sheet below €10 million.
medium-sized enterprise: fewer than 250 employees and annual turnover below €50 million or balance sheet below €43 million.
http://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=LEGISS...
Definitions:
gennaio 2005.
micro enterprise: fewer than 10 employees and an annual turnover (the amount of money taken in a particular period) or balance sheet (a statement of a company's assets and liabilities) below €2 million.
small enterprise: fewer than 50 employees and an annual turnover or balance sheet below €10 million.
medium-sized enterprise: fewer than 250 employees and annual turnover below €50 million or balance sheet below €43 million.
4 KudoZ points awarded for this answer.
Comment: "thanks"
+1
22 mins
small business
See http://www.fidindustria.eu/System/46702/Fidindustria - Defin... for a definition of "microimpresa".
Reference comments
1 hr
Reference:
Ref.
https://www.proz.com/kudoz/italian_to_english/business_comme...
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Note added at 2 hrs (2018-01-17 07:06:15 GMT)
--------------------------------------------------
Have a look at these other snippets and links (one, a FR-to-EN kudoz), where VSBs (very small businesses) are discussed,
'The very small business (VSB) segment is attractive to IT vendors because of its sheer size. IT vendors' usual approach to the market often relies on leveraging consumer or small and medium-size business (SMB) products and channels. However, the VSB market's needs are distinct from consumers and SMBs, and these are best addressed by offerings that are tailored to this segment. Dell and Cisco Systems have developed VSB strategies and are well positioned as major vendors to capitalize on their first-mover advantage. To create effective VSB brands, vendors must tailor their products, sales, and support models to meet the unique needs of VSBs.'
https://www.forrester.com/report/Here Comes The Very Small B...
https://www.quora.com/How-large-is-the-very-small-business-V...
https://www.proz.com/kudoz/french_to_english/business_commer...
--------------------------------------------------
Note added at 2 hrs (2018-01-17 07:06:15 GMT)
--------------------------------------------------
Have a look at these other snippets and links (one, a FR-to-EN kudoz), where VSBs (very small businesses) are discussed,
'The very small business (VSB) segment is attractive to IT vendors because of its sheer size. IT vendors' usual approach to the market often relies on leveraging consumer or small and medium-size business (SMB) products and channels. However, the VSB market's needs are distinct from consumers and SMBs, and these are best addressed by offerings that are tailored to this segment. Dell and Cisco Systems have developed VSB strategies and are well positioned as major vendors to capitalize on their first-mover advantage. To create effective VSB brands, vendors must tailor their products, sales, and support models to meet the unique needs of VSBs.'
https://www.forrester.com/report/Here Comes The Very Small B...
https://www.quora.com/How-large-is-the-very-small-business-V...
https://www.proz.com/kudoz/french_to_english/business_commer...
Peer comments on this reference comment:
agree |
writeaway
: yes, there is always the option of looking it up
6 hrs
|
... Thanks
|
6 hrs
Reference:
in case of use
Not my field, but there's this too:
Microbusinesses: understanding growth
https://www.gov.uk/government/publications/microbusinesses-u...
Microbusinesses: understanding growth
https://www.gov.uk/government/publications/microbusinesses-u...
Discussion
I've added a few more links for you to consider. HTH