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: 4th 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:

See also:

• Fourth Council Directive (Annual accounts)
• Seventh Council Directive (Consolidated accounts)
• Simplifying Company Law for businesses - DG Internal Market and Services
• Better regulation website of DG Enterprise and Industry
• Accounting and SMEs - best practices and studies by DG Enterprise and Industry