Read the untranslated law here: https://www.vestnesis.lv/op/2013/87.7
The Saeima has adopted and the President issued the following law: amendments to the law "on accounting" make law "on accounting" (the Republic of Latvia Supreme Council and Government Informant, 1992, 44/45.nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1995, nr. 3, 23; in 1996, no 24; 1999, no. 15; 2000, no. 10; 2003, no. 12; 2004, no. 6; 2006, no. 10; 2009, no. 9; Latvian journal, 2010, 102, 166 no; 2011, 65, nr. 184.) the following amendments: 1. Add to article 9 paragraph 2 of the second paragraph, after the words "financial transactions" with the words "both current and previous". 2. the supplement to chapter III article 14.1 as follows: "article 14.1. Article 14 of this law shall not apply to companies which, in accordance with the tax laws of Micro has acquired the status of a taxable person micro-enterprises. The reporting year this company covers 12 months and coincides with the calendar year. The year in review, in which the company launched the operation, stop the transaction or is reorganized, may be shorter than 12 months, but in the end no later than 31 December of the calendar year. " 3. turn off 15.1 the second and third. 4. Turn off 15.2 article. 5. the transitional provisions be supplemented by 7.1 points as follows: "this transitional rule 7 7.1. amendment referred to in paragraph 1 for entry into force is cancelled." 6. To supplement the law with the informative reference to European Union directives as follows: "Informative reference to European Union directive included provisions in the law arising from the European Parliament and of the Council of 16 September 2009. directive 2009/101/EC on how equalization in order to coordinate the support that Member States require of companies article 48 of the Treaty within the meaning of the second paragraph, in order to protect the interests of members and others (codified version) (text with EEA relevance)". The law adopted by the Parliament in 2013 on April 18. The President a. Smith in 2013 on May 8.
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