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FINAL REPORT OF THE EXPERT GROUP ACCOUNTING SYSTEMS FOR SMALL ENTERPRISES -RECOMMENDATIONS AND GOOD PRACTICES

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There were around 20 million enterprises in the non-financial business economy across the EU-27 in 2005; of these enterprises 99.8% were SMEs, the majority of which were micro enterprises. It is recognised that an SME-friendly business environment (e.g. in the Small Business Act), both at Community level and in the Member States, is crucial for growth and jobs in Europe. In some key industries, such as textiles, wood products, metal products, publishing, construction and furniture-making, they account for more than 70% of all jobs. It is recognised that appropriate accounting information is important for a successful management of a business whether.