English
Select your language
Official EU languages:
Access to European Union law
EUR-Lex
Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
Document 32023L2775
Adjusting size criteria for inflation in the Accounting Directive to define micro, small and medium-sized enterprises
Dyrektywa delegowana Komisji (UE) 2023/2775 z dnia 17 października 2023 r. zmieniająca dyrektywę Parlamentu Europejskiego i Rady 2013/34/UE w odniesieniu do dostosowania kryteriów wielkości przedsiębiorstwa dla mikro-, małych, średnich i dużych jednostek lub grup
- 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:
- usługi finansowe; ogłaszanie sprawozdań finansowych; przedsiębiorstwo duże; zamknięcie ksiąg rachunkowych; ujawnianie informacji; inflacja; wymiana informacji; przedsiębiorstwa małe i średnie
- 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
-
- Documents:
- 32023L2775 (Delegated directive)