• 1000

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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