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:
Please note that from 01/01/2012, all tendering documents relating to DG Enterprise are published through a Commission wide unique platform called "eTendering", consequently the tendering documents will not be published anymore here. If you are interested in this call, please use this link to get access to all tender documents. The documents will always be visible and downloadable but if you ‘register’ to the call by simply adding your e-mail address and a password, you will be able to ask questions and you will be informed automatically on all changes that may be published (additional documents, answers to questions...)