-Gathers content in finance, economics, accounting and regulation by 13 top professional business and policy makers

-Unifies two sectors, state and private, and their stance towards SMEs

-Looks at the International Financial Reporting Standards (IFRS) for SMEs and how the SMEs report in a new financial environment

-Explains the EU approach in crowdfunding and ICOs in the context of the Commission's Fintech Task Force

-Argues that governments in Europe should start to more actively support certain method of financing rather than others

Autorentext
Eva Kaili is a Member of the European Parliament, elected in 2014. In her capacity as the Chair of the European Parliament's Science and Technology Options Assessment body (STOA), she has worked intensively on promoting innovation as a driving force of the establishment of the European Digital Single Market. She has been particularly active in the fields of blockchain technology, m/eHealth, big data, FinTech, AI and cybersecurity.
**Dimitrios Psarrakis is Advisor of Economic and Monetary Policy at the European Parliament. He works mainly on files related to the Capital Markets Union, FinTech, and Financial Innovation. Prior to his work in the European Parliament he worked as credit risk specialist in the banking sector and advised the Greek Parliament during the years of the Greek debt crisis.
**Raz van Hoinaru is part of the IFRS Permanent Team of the European Parliament. His work has spanned across public affairs agencies, government bodies, private companies, lobby and Parliament in-house policy development and advocacy. He has also taught classes at Queen Mary, University of London.

Inhalt

1. The SMEs Literature Review: Perspective of Studies.- Part I: Financing.- 2. The Role of the State in the Innovation Triangle: Law and Policy Fostering the Optimal Regulatory, Business and Innovation Policy Environment.- 3. Catalysing the SME Growth Ecosystem in the New Information Age.- 4. Financing SMEs in the EU: Challenges and Opportunities.- 5. Financing Models for SMEs in the Age of Disintermediation.- 6. Funding Innovation in the Era of Weak Financial Intermediation: Crowdfunding and ICOs for SMEs in the Context of the Capital Markets Union.- Part II Financial Reporting.- 7. Towards Business Model Reporting for SMEs.- 8. New Relevance of Accounting and Reporting: SMEs, Ethics and Sustainability.- 9. Financial Reporting for Small Listed Companies.- 10. Financial Reporting by Quoted SMEs.- 11. The IFRS for Small and Medium-Sized Entities.- 12. Conclusion: Closing the Circle of Financing and Financial Reporting for SMEs. Our Formula.