Study on “Accounting guide for SMEs” Julkaistu: 16/05/2012
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:
- Contributes to the development of good accounting practices for those European SMEs which are not covered by harmonised EU accounting rules and thereby might be subject to an unnecessary high administrative burden at a national level;
- Provides Member States and stakeholders with information about current good accounting practices in Europe for those European SMEs which are not covered by harmonised EU accounting rules; and
- Presents recommendations on good accounting practices in specified accounting areas for those European SMEs which are not covered by harmonised EU accounting rules in the form of an Accounting Guide and encourage Member States and other stakeholders to follow up on it. The Accounting Guide should also indicate areas within the accounting field where the administrative burden could be reduced without having a material impact on the quality of the financial information that is published by these SMEs.
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