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Document 32023L2775
Adjusting size criteria for inflation in the Accounting Directive to define micro, small and medium-sized enterprises
Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
- 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:
- financial services; publication of accounts; large business; closing of accounts; disclosure of information; inflation; exchange of information; small and medium-sized enterprises
- See the lifecycle of this act on the Interinstitutional register of delegated acts
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- 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
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- Foreseen end of objection period:
- 17/12/2023
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- Documents:
- 32023L2775 (Delegated directive)