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SME accounting and simplification

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

    Related documents:

    26.06.2013
    The new accounting directivepdf
    10.2010
    Report: 4th Company Law Directive and IFRS for SMEs
    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 Assessmentpdf
    10.2008
    Evaluation of Thresholds for Micro-Entitiespdf Choose translations of the previous link 
    07.2007
    Study on administrative costs of the EU Company Law Acquispdf Choose translations of the previous link 
    12.2005
    Report on impacts of raised thresholds defining SMEs 2005pdf Choose translations of the previous link 
    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)