| 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
   
– 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
 |
|
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
|
| More information on webpage:
http://ec.europa.eu/internal_market/accounting/sme_accounting/review_directives_en.htm |
|
|
|
|
|
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