Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
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On 21 December 2023, the European Commission's Delegated Directive (EU) 2023/2775 amending the size criteria for micro, small, medium-sized and large undertakings or groups was published in the Official Journal of the EU (see details in Express Accounting News 31/2023).
The directive applies to financial years beginning on or after 1 January 2024. Member states have the option of applying the provisions to financial years beginning on or after 1 January 2023.
The Delegated Directive (EU) 2023/2775 can be found here.
KPMG Express Accounting News
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