Financal reporting of micro and small enterprises

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The study addresses three key research problems: the status and significance of MSE-sector enterprises in selected CEE countries, their reporting obligations, and potential improvements in MSE-sector reporting for sustainable development. It conducts a comparative analysis of financial reporting requirements for micro and small enterprises following the introduction of Directive 2013/34/EU. The assessment covers nine Central and Eastern European countries that have experienced systemic transformations, categorized into two groups: EU Member States (Croatia, Lithuania, Latvia, Poland, Slovenia, Romania) and non-EU countries (Belarus, Moldova, Ukraine). The study comprises 11 chapters organized into three parts. The first part explores the socio-economic environment of the MSE sector in CEE and financial reporting in the global economy. The second part focuses on the financial reporting of micro and small enterprises across the selected countries. The final part provides a comparative analysis of the reporting requirements for these enterprises. Given the significant role of MSE-sector enterprises in the global economy, the research concludes with recommendations for harmonizing reporting requirements in CEE countries that have undergone systemic changes.