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Vorschlag der Europäischen Kommission zur Änderung der Schwellenwerte zur Bestimmung der Größenklassen für Kapitalgesellschaften

Die Europäische Kommission hat am 13. September 2023 den Entwurf eines delegierten Rechtsakts zur Änderung der Schwellenwerte in Artikel 3 der Richtlinie (EU) 2013/34 (Bilanzrichtlinie) für die Bestimmung der Größenklasse von Kapitalgesellschaften vorgelegt.

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