Skip to main content
Finance
Study

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

5 JUNE 2019
Study on the accounting regime of limited liability micro companies
English
(2.21 MB - PDF)
Download
5 JUNE 2019
Study on the accounting regime of limited liability micro companies - Executive summary
English
(939.83 KB - PDF)
Download
31 MARCH 2019
Study on the accounting regime of limited liability micro companies - Data collection tables
English
(1.18 MB - PDF)
Download