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Glossary

ADs

Accounting Directives i.e.4th Directive (78/660/EEC) and 7th Directive (83/349/EEC)

BUSINESSEUROPE

The Confederation of European Business

CCD

Common Commencement Date

CIP

Competitiveness and Innovation Framework Programme

EACI

Executive Agency for Competitiveness and Innovation

EC

European Commission

ECB

European Central Bank

EIB

European Investment Bank

EIP

Entrepreneurship and Innovation Programme

Exchange of best practices

The process by which, in many areas of SME policy, the European Commission works in partnership with the Member States by facilitating the identification and exchange of best practices. A "good practice" or "best practice" is generally accepted to illustrate an approach that deserves the attention and interest of other policy makers or practitioners to inspire further change.

GAAP

General Accepted Accounting Principles

HE

Host entrepreneur

IA

Impact Assessment

IAS

International Accounting Standards

IASB

International Accounting Standards Board

ICT PSP

Information Communication Technologies Policy support Programme

IEE

Intelligent Energy Europe

IFRS

International Financial Reporting Standards

IO

Intermediary organisation

IPR

Intellectual Property Rights

JEREMIE

Joint European Resources for Micro to Medium Enterprises initiative

NE

New entrepreneur

NSB

National Standardisation Body

NSO

National Standard Organisation

OECD

Organisation of Ecomonic Cooperation and Development

Procurement above the thresholds

Only about 16% of the public procurement market in the EU is governed by EU rules (EU Directives), which oblige contracting authorities to publish in the Official journal of the EU public contracts with a value exceeding certain financial thresholds. These public contracts are usually referred to as public contracts above the thresholds.

REACH

Registration, Evaluation, Authorisation and Restriction of Chemical substances (Regulation 1907/2006/EC)

SBA

Small Business Act

SIMAP

Gateway to European Public Procurement

SME Test

Estimating the impacts of the legislative proposals on SMEs.

SO

Erasmus for Young Entrepreneurs Support Office

SOLVIT

On-line EU problem-solving network

TC

Technical Committee in the standardisation area

Think Small First principle

According to this principle legislation should be created in consideration of the fact that the vast majority of European businesses are SMEs and that their interests might need special attention when creating new rules.

WG

Working group of a Technical Committee

XBRL

eXtensible Business Reporting Language

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