Last year, we brought you an article on non-governmental organisations that focused on what aspects to consider when choosing the legal form of a newly established non-governmental organisation. In this articl…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 22 September 202…
In July 2022, Deloitte published a regularly updated roadmap from the accounting series on US GAAP – related topics, focusing on IFRS to US GAAP comparison.
On 11 August 2022, the amendments to IAS 12 Income Taxes titled Deferred Tax related to Assets and Liabilities arising from a Single Transaction were endorsed by the European Commission for use in the European …
On 8 September 2022, the amendments to IFRS 17 Insurance Contracts titled Initial Application of IFRS 17 and IFRS 9 — Comparative Information were endorsed by the European Commission for use in the European Uni…
European taxonomy of sustainable activities, non-financial reporting obligations and related screening criteria for economic activities – these are some of the key regulations that have a significant impact on …
We drew inspiration to write this article from an interesting judgment of the Supreme Administrative Court from April 2022 on accounting for returnable containers and a change in an accounting method.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 2 May 2022.
In May 2022, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.