The year-end is approaching, which entails financial statements for those companies whose reporting period corresponds to the calendar year. The financial statements involve a number of procedures, referred to …
On 27 October 2019, the European Securities and Markets Authority (ESMA) announced the priority issues that the assessment of listed companies' 2019 financial statements will focus on.
In its ruling of March 2019, the Supreme Court allowed the use of ordinary or extraordinary financial statements as a basis for the payment of profit shares until the end of the following reporting period. This…
Publishing financial statements or the annual report ranks among an entity’s regular duties. This article will summarise the essential requirements in this area.