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Tender reference number: EASME/2019/OP/0022
Title: Accounting Requirements for SMEs Not Regulated at European Union level
Description: Accounting requirements for SMEs not regulated at EU-level.EASME wishes to enter into a service contract to produce a study providing an overview of existing accounting requirements and the perceived needs for accounting information from non-covered SMEs.The aim of this request is to provide an overview of existing accounting requirements and the perceived needs for accounting information from SMEs not covered by the IAS Regulation and the Accounting Directive from both the users and preparers’ point of view. The report should comprise the existing accounting requirements for the ‘non-covered SMEs’, the users’ perceived needs for accounting information from non-covered SMEs and the non-covered SMEs’ (i.e. preparers') own perceived needs of accounting information in the non-financial business economy.

EuropeAid is an agency responsible for designing European international cooperation and development policy and delivering aid worldwide. Its purpose is to aid in the reduction and eventual abolition of poverty in developing nations by fostering sustainable development, democracy, peace and security. With its partner nations, EuropeAid walks alongside them on their journey to sustainable development, continually adapting its help to their changing requirements. EuropeAid is also concerned with increasing the value and impact of aid money by ensuring that help is provided appropriately.
Under the donor EC - European Commission, DevelopmentAid covers the following entities:
Departments / Directorate Generals
Agencies
EU Bodies
Covers initiatives that strengthen legal systems, support justice sector reforms, and promote the rule of law at national and international levels.
Entails initiatives that promote entrepreneurship, strengthen competitive markets, and expand domestic and international trade opportunities.