Annual accounts of certain types of companies as regards micro-entities

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5. COMPARISON OF OPTIONS; 5.1. Summarising and presenting the impacts: The IA provides a very reader-frienly section of comparison of the options. It includes several approaches to compare the options. Firstly it assesses the options against the different objectives and it provides an estimation of the possible burden reduction. Then an quantitative impact analysis follows providing estimations of the number of micro entities and possible administrative burden reduction for different scenarios. In the following qualitative impact analysis advantages and disadvantages of the preferred option has been assessed as well as the opinions of different stakeholders to the preferred option. In conclusion the section "Comparison of the option" of this IA providesa well done mix of qualitative, quantitative and even monetary information.


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