Practical Law Resource ID w-040-6961 (Approx. 2 pages)
Proposal for a European Commission Delegated Directive amending Directive (EU) 2013/34 of the European Parliament and of the Council as regards adjusting the size criteria for micro, small, medium-sized and large companies: webpage
Weblink to the webpage of the European Commission covering the proposal for a European Commission Delegated Directive amending Directive (EU) 2013/34 of the European Parliament and of the Council as regards adjusting the size criteria for micro, small, medium-sized and large companies, published by European Commission on 13 September 2023.