In July 2019 FASB staff prepared and published a useful document that should help companies clarify questions related to the application of provisions from Accounting Standards Update No. 2016-13, Financial Ins…
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 28 March 2019.
The Slovakian government approved a draft law implementing ATAD 2. The Court of Justice of the European Union (CJEU) issued a decision in the Marks & Spencer case concerning the deduction of foreign subsidi…
Call X of the Technology Programme supports projects aimed at digital transformation through the acquisition of new machines, technology equipment and the integration of these technologies through autonomous du…
Call V of the Renewable Energy Sources Programme aims to support projects using renewable energy sources for energy production and distribution. Supported activities include, for example, construction of wind p…
In July 2019, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
In May and June 2019, Deloitte published two new interesting publications relating to IFRS. The first publication deals with revenue recognition under IFRS 15, with a focus on an assessment as to whether an ent…
In this article, let us have a closer look at the right of superficies and its accounting treatment to be applied by both the structure owner and the land owner under Czech accounting legislation. The right of …
The second call of the Energy Savings Programme - Energy Efficient Buildings supports projects aimed at reducing the energy demands of a company. Supported activities include, for example, the construction of n…