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Study on the accounting regime of limited liability micro companies

Description

The objective of this study is to provide a quantification of the reduction of the administrative burden on micro companies that is associated with the introduction of a super simplified regime for financial reporting, as regulated in the accounting directive (2013/34/EU).

This requires the estimation of both

  1. the number of limited liability micro companies and
  2. the reduction in costs of preparing the financial report.

Files

Study on the accounting regime of limited liability micro companies
English
(2.21 MB - PDF)
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Study on the accounting regime of limited liability micro companies - Executive summary
English
(939.83 KB - PDF)
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Study on the accounting regime of limited liability micro companies - Data collection tables
English
(1.18 MB - PDF)
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