Split and simplify the following sentence while retaining its full meaning: Whereas , to minimize the disadvantages accruing from adjustments to the farm return , the new provisions should be applied in all Member States with effect from one and the same accounting year ; whereas it is nonetheless desirable , in view of the difficulties which certain Member States may encounter in making these adjustments within a single year , to make provision for those Member States to postpone the application of the new provisions for one accounting year.
 Simplified version:
In order to limit the inconveniences that may result from adjustments to the farm return , the new provisions should be applied in all Member States from the same financial year . However , Member States which are unable to properly make this adjustment within one year should be given the option of deferring the application of the new rules for an accounting year .