Opbevaringspligt & arkiveringsregler·Estland·e-MTA·for 2 uger siden
From 1 November 2026 Complex and ECS disappear from the e-MTA e-services environment; retrieve any pre-Impulss/AES declaration data still needed before 31 October 2026.
Branche: Anden hjælpevirksomhed i forbindelse med transport
Bogførings- & årsregnskabskrav·Storbritannien·GOV.UK·for 3 uger siden
Companies House confirms no transition period: accounts due after 1 April 2028, including revised accounts, must be filed by software; package accounts need ZIP-capable software.
Branche: På tværs af brancher
Bogførings- & årsregnskabskrav·Storbritannien·GOV.UK·for 3 uger siden
Companies House adds overseas company accounts to the iXBRL package-account types filable online in ZIP format, giving overseas filers an explicit software route.
Branche: På tværs af brancher
Regnskabsstandarder (IFRS / GAAP / lokale)·Sverige·FAR·for 3 uger siden
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Branche: På tværs af brancher
Bogførings- & årsregnskabskrav·Frankrig·Légifrance·for 3 uger siden
Polynesian communes go paperless on PES v2+: three signature options, probative electronic data, and a tripartite convention with suspension fallbacks.
Branche: På tværs af brancher
ESG & bæredygtighedsrapportering·Tyskland·Wirtschaftsprüferkammer·for 3 uger siden·3 dokumenter
Revised ESRS apply from FYs starting 1 Jan 2027; FY 2026 offers three options. The Voluntary Standard applies from 24 Sept 2026, its Value Chain Cap from FY 2027.
Branche: På tværs af brancher
Regnskabsstandarder (IFRS / GAAP / lokale)·Finland·KILA·for 3 uger siden·2 dokumenter
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Branche: Plante- og husdyravl, jagt og serviceydelser i forbindelse hermed
Regnskabsstandarder (IFRS / GAAP / lokale)·Finland·KILA·for 3 uger siden·2 dokumenter
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Branche: Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Bogførings- & årsregnskabskrav·Finland·KILA·for 3 uger siden·2 dokumenter
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Branche: Andre organisationer og foreninger i.a.n.
Bogførings- & årsregnskabskrav·Norge·Regnskapnorge·for 3 uger siden
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
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Koncernregnskab & konsolidering·Finland·KILA·for 3 uger siden·2 dokumenter
The funds' general partners had outsourced decisions to the registered manager, but the Board held the power was exercised for investors within regulatory and contractual limits — so no consolidation duty arose.
Branche: Formueforvaltning
Bogførings- & årsregnskabskrav·Sverige·FAR·for 3 uger siden
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
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Bogførings- & årsregnskabskrav·Norge·Revisorforeningen·for 3 uger siden
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
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ESG & bæredygtighedsrapportering·Norge·Revisorforeningen·for 3 uger siden
The Voluntary Standard (in force 24 Sept 2026) replaces VSME and caps value-chain requests, while revised ESRS (in force 10 Nov 2026) cut mandatory datapoints by 60%; Norway lays both down by regulation.
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Regnskabsstandarder (IFRS / GAAP / lokale)·Estland·Rahandusministeerium·for 3 uger siden·4 dokumenter
A new RTJ 17 on share-based payments plus RTJ 15 disclosure amendments are drafts for consultation, with feedback due by 30 November 2026.
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Opbevaringspligt & arkiveringsregler·Storbritannien·GOV.UK·for 4 uger siden
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Branche: Fremstilling af raffinerede mineralolieprodukter
Bogførings- & årsregnskabskrav·Finland·Patentti- ja rekisterihallitus·for 4 uger siden·7 dokumenter
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
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Regnskabsregler for foreninger & fonde·Storbritannien·GOV.UK·for 4 uger siden
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
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Regnskabsstandarder (IFRS / GAAP / lokale)·Estland·Rahandusministeerium·for 4 uger siden
New editions of the Accounting Board guidelines apply to periods starting 1 January 2027, with retrospective restatement as the default and carve-outs for revenue and business combinations.
Branche: På tværs af brancher