Mondaq Europe: Accounting and Audit
KCG Partners Law Firm
On 19 March 2018 the annual exchange of views between the Committee on ECON of the European Parliament and the representatives of the IASB and the IFRS Foundation was significant...
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
KPMG Malta
Audit is evolving as regulatory and compliance demands continue to increase, and in some ways, change.
TMF Group
Chiny są na 1. miejscu, podczas gdy Kajmany zajęły 94. miejsce drugi rok z rzędu, będąc najmniej złożoną jurysdykcją, jeśli chodzi o zgodność rachunkowo-podatkową.
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
MGC Legal
Pursuant to Article 397 of the Turkish Commercial Code numbered 6102, the Council of Ministers designates companies that shall be subject to compulsory independent audit.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
Stephenson Harwood
Welcome to this month's edition of our commercial review. For those of you heading off on summer breaks, we bring you some topical news on hotel booking sites ...
Matson Driscoll & Damico
This month MDD focuses on liability claims and looks at the benefits of getting the right technical accounting expert engaged early on to stress test quantum.
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
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Bezen & Partners
The Capital Markets Board (the "CMB") (Sermaye Piyasası Kurulu) has recently published two new communiqués on the management and independent audit of the information systems...
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Matson Driscoll & Damico
This month MDD focuses on liability claims and looks at the benefits of getting the right technical accounting expert engaged early on to stress test quantum.
MGC Legal
Pursuant to Article 397 of the Turkish Commercial Code numbered 6102, the Council of Ministers designates companies that shall be subject to compulsory independent audit.
Boga & Associates
To keep you up-to-date with the latest economic and financial developments, this Tax Alert prepared by our Tax Team provides information that may affect the operation of your business in Albania.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
Abbatescianni Studio Legale e Tributario
The caveat emptor principle, that literally means let the buyer beware, has been followed for many years by the Courts of England. These simple words were an easy focus for judicial thought, a principle to be invoked when the going is difficult, a guide to be followed amid the baffling uncertainties of litigation.
Deloitte
As someone who has delivered systems changes in finance and actuarial teams for insurance clients for over two decades, I have mixed feeling following the firming up of the IFRS 17 rules and deadlines.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
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