Recital 1

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups · European Union

(1) Reporting requirements in the field of accounting pursue various objectives. They do not merely provide information for investors in capital markets but also give an account of past transactions and enhance corporate governance. It is important to streamline those requirements to ensure that they fulfil the purposes for which they were intended and to limit the administrative burden.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.