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Document C(2023)7020
Adjusting size criteria for inflation in the Accounting Directive to define micro, small and medium-sized enterprises
KOMMISSIONENS DELEGEREDE DIREKTIV (EU) / om ændring af Europa-Parlamentets og Rådets direktiv 2013/34/EU for så vidt angår justeringer af størrelseskriterierne for mikrovirksomheder, små, mellemstore og store virksomheder eller koncerner
- Legal basis:
- 32013L0034 - A03P13
- Initiative summary:
- The Commission will review the thresholds of the Accounting Directive for determining the size category of a company to account for the impact of inflation. Since 2013 these thresholds have remained unchanged. The inflation adjustment of these thresholds will take the form of a delegated act. An increase in the size thresholds will result in the disapplication of many financial and sustainability reporting provisions under EU law for the micro, small and medium-sized enterprises.
- EuroVoc thesaurus:
- finansielle tjenesteydelser; offentliggørelse af regnskab; stor virksomhed; regnskabsafslutning; datakommunikation; inflation; udveksling af information; små og mellemstore virksomheder
- See the lifecycle of this act on the Interinstitutional register of delegated acts
-
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- Expert Group of the European Securities Committee
- Planned adoption period:
- 01/10/2023 - 31/12/2023
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2023)6193431 (Draft delegated directive)Ares(2023)6193431 (Draft delegated directive)
- Legal basis:
- 32013L0034 - A03P13
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Expert group:
- Expert Group of the European Securities Committee
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2023/7020 final (Delegated directive)
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
-
- Foreseen end of objection period:
- 17/12/2023
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- Documents:
- 32023L2775 (Delegated directive)