Inflation-related amendment of the size criteria for SMEs
Initiative
Official name
COMMISSION DELEGATED DIRECTIVE (EU) .../… of XXX amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups
Type
Delegated Directive
Level 2
Initiator
EU
Submitted
13.09.2023
Doc. code
Ares(2023)6193431
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Accounting Directive (BilR)
(binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: EU, Ares(2023)6193431, 2023