SME accounting and simplification

On this page you can find information on the special accounting provisions as regards small and medium-sized enterprises.

• Review of the Accounting Directives
• Legal proposals (Micro entities)
• Thresholds defining SME

Related documents:

10.2010

Report: 4^th Company Law Directive and IFRS for SMEs

• Report  
• Annex  

03.06.2010

EFRAG Compatibility Analysis: IFRS for SMEs and the EU Accounting Directives

11.2009

Study on administrative costs of the EU Accounting Law

02.2008

Micro entities – Impact Assessment

10.2008

Evaluation of Thresholds for Micro-Entities  

07.2007

Study on administrative costs of the EU Company Law Acquis  

12.2005

Report on impacts of raised thresholds defining SMEs 2005  

• Appendix A  
• Appendix B  

20.05.2003

Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (Text with EEA relevance) (notified under document number C(2003) 1422) (2003/361/EC)

Press:

26.02.2009

Commission gets rid of accounting requirements for micro enterprises in major burden reduction for the EU’s smallest companies  

26.02.2009

Burden reduction for micro-entities – Frequently Asked Questions  

29.09.2008

McCreevy announces major initiatives on accounting rules for small businesses  

17.04.2008

Commission cuts unnecessary administrative burdens in EU company law  

12.07.2007

Commission sets out vision for simplifying EU rules on company law, accounting and auditing