Title
Consultation on the International Financial Reporting Standard for Small and Medium-sized Entities

Policy field(s)
Internal Market, Financial Reporting Policy

Target groups
SMEs, users of accounts, all stakeholders

Period of consultation
From 17.11.2009 to 12.03.2010

Objective of the consultation

The objective of this consultation is to gain an understanding of EU stakeholders’ views on the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) issued by the International Accounting Standards Board on 9 July 2009. The Commission is especially interested to receive comments from the users of accounts, such as business, banks and investors.


View the consultation document

View the questionnaire
  • Questionnaire WordDeutschEnglishFrançais – Contains all the questions from the Consultation document

Contact details
Responsible service: DG Internal Market and Services, Unit F3 – Financial Reporting Policy
E-mail: markt-review-consultation@ec.europa.eu
Postal address: European Commission, SPA2 00/89, B–1049 Brussels
Web: http://ec.europa.eu/internal_market/accounting/sme_accounting/review_directives_en.htm

Number of responses received to this consultation
210

View the contributions
In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

Results of consultation and next steps
31.05.2010 Summary of the Consultation on IFRS for SMEs PDFEnglish
25.05.2010 The stakeholders meeting on the review of the Accounting Directives and the IFRS for SMEs took place on 25.05.2010 in Brussels DeutschFrançais
More information on webpage:  http://ec.europa.eu/internal_market/accounting/sme_accounting/review_directives_en.htm

Last update: 06.07.2011