In this paper, it was considered appropriate to use the occasion of the current phase of great changes in SME accounting in Europe to analyse the EFRAG's main c
This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in
SMEs are significant job creators and drivers of innovation and competition in most economic sectors. Furthermore, the traditional constraints of small and medi
SMEs are significant job creators and drivers of innovation and competition in most economic sectors. Furthermore, the traditional constraints of small and medi
Recent European Commission studies recall the urgency of promoting new and more robust Small and Medium-sized Enterprises (SMEs), due to the rise of enormous gl