In May 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2019-05 which provides transition relief for entities adopting ASU 2016-13 Financial Instruments — Cred…
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.
On 12 June 2019, Deloitte, in collaboration with the Institute of Chartered Accountants in England and Wales (ICAEW), launched a dedicated climate change website and video learning programme.
On 3 June 2019, the European Commission put forward new rules to support the digitalisation of corporate reporting and to achieve greater transparency of the yearly information disclosed by companies listed in …
In this article, we will briefly summarise the main features of Interpretation I-39 of the National Accounting Council entitled “Stock-count Differences on Inventories and Fixed Assets”.
Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible …
The table below presents the latest schedule of the calls under the Business and Innovations for Competitiveness Operational Programme (“OP PIK”) that has already been announced, or will be announced in the nea…
With regard to the changes in the conditions of cross-border trading with goods in the EU from January 2020, the European Commission has published material with a description of selected aspects of the new rule…
The General Financial Directorate (the “GFD”) issued new Guidance D-34 on the application of international standards to the taxation of related party transactions. This guidance replaces existing Guidance D-332…