In October 2020, Deloitte published a new piece of the roadmap accounting series on US GAAP related topics, which discusses the area of accounting for contingencies, loss recoveries and guarantees.
From 1 January 2021, an amendment to Act No. 90/2012 Coll., on Business Corporations and Cooperatives (Business Corporations Act), which brings a number of changes, will take effect. In today’s article, we will…
On 28 October 2020, the European Securities and Markets Authority (ESMA) announced the priority issues that the assessment of listed companies' 2020 financial statements will focus on.
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 12 October 2020.…
In a meeting held on 5 October 2020, the Government approved a proposal for the intended subject-matter of the new Accounting Act. The Ministry of Finance will prepare and present to the Government the Accounti…
On 9 October 2020, Amendments to IFRS 16 Covid-19-Related Rent Concessions were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date.…
The following article provides a brief summary of the main principles of the new interpretation of the National Accounting Board: I-41 “Customer Loyalty Programmes”.
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 14 September 202…
Previously, the content to regulatory and accounting matters was published on iasplus.com where you could also find US related content. Deloitte has recently concentrated all US related content to a new researc…