Accounting Requirements for SMEs Not Regulated at European Union level

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.