This study should: (1) provide information on the number of limited liability companies in the scope of Directive 2013/34/EU of the European Parliament and of the Council in each Member State, stratified by size criteria — micro, small, etc. (data collection); and (2) assess the reduction of administrative burdens resulting from the accounting micro-regime as implemented in certain Member States (survey).

The tasks to be performed are structured into 2 main work streams:

1. a data collection exercise, primarily in relation to the number of limited liability micro companies per each Member State. The expected result is a table (or other equivalent synthetic presentation types) in the report displaying the figures per size and per Member State;

2. a survey exercise, aiming to assess the burden reduction, if any, in quantitative and qualitative terms, resulting from the implementation by certain Member States of a super simplified accounting regime for micro companies as offered by Article 36 of the Accounting Directive (Directive 2013/34/EU of the European Parliament and of the Council).

Based on this survey exercise, the report will provide per Member State and per category of respondent:

— a qualitative analysis of the current micro-accounting regime,

— a qualitative analysis of the changes made to this regime,

— a qualitative analysis of the implications of the above on the various players,

— a qualitative and quantitative estimation of the burden reduction/increase, if any, on micro companies.

In addition, building on the results in combination, the report will seek to extrapolate, both in qualitative and quantitative terms, an overall analysis of the situation at the national level for each Member State surveyed.