Study on “Accounting guide for SMEs”
Study consisting of 1) a desk research on identifying and analysing the accounting requirements for those European SMEs which are not covered by harmonised EU accounting rules in the non-financial business economy for at least 25 countries, and 2) a survey on analysing and identifying the users’ and preparers’ needs in the same 25 countries and 3) on the basis of the results from both the desk research and the survey to prepare an “Accounting guide for SMEs” for those European SMEs.
The objective of the Study is to present an “Accounting guide for SMEs” which:
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