CSES

 

This important study conducted by CSES examined the scope for redefining the existing size thresholds for micro entities as part of efforts by the European Commission to simplify the business environment for SMEs, in this instance, in relation to accounting requirements. The potential impacts of changing the definition in terms of the number of entities likely to be affected were quantified and analysed.

 
The final report of the study is available here: micro_entity_en.pdf