Koncernregnskab & konsolidering·Sverige·FAR·for 6 dage siden
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Branche: På tværs af brancher
ESG & bæredygtighedsrapportering·Danmark·Retsinformation·for 6 dage siden·2 dokumenter
Lovforslag L 7 begrænser den lovpligtige bæredygtighedsrapportering til virksomheder over 3.530 mio. kr. og 1.000 ansatte, beskytter mindre leverandører og ophæver CSR-redegørelser.
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Regnskabsstandarder (IFRS / GAAP / lokale)·Frankrig·Sidoni·for 6 dage siden
CNCC opinion EC 2026-21: M&A advisers book the success fee at closing and the earn-out-linked extra fee when the price supplement is actually paid.
Branche: Virksomhedsrådgivning og anden rådgivning om driftsledelse
Koncernregnskab & konsolidering·Frankrig·Sidoni·for 6 dage siden
CNCC opinion EC 2026-08: a parent that indirectly controls a GIE counts its balance sheet, turnover and headcount toward consolidation thresholds, then fully consolidates it.
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Bogførings- & årsregnskabskrav·Litauen·Lietuvos auditorių rūmai·for 6 dage siden·2 dokumenter
The VK/LAR joint conference on 12 Nov 2026 is now about public-sector group audits; remote access moved to MS Teams with links on 11 Nov, registration runs to 10 Nov, and attending auditors earn 4 CPD hours.
Branche: Bogføring og revision; skatterådgivning
Bogførings- & årsregnskabskrav·Storbritannien·GOV.UK·for 1 uge siden
The 2025 to 2026 academy trust accounts submission is open: upload audited statements by 31 December 2026, publish by 31 January 2027, file at Companies House by 31 May 2027.
Branche: Undervisning · Juridisk bistand, bogføring og revision
ESG & bæredygtighedsrapportering·Litauen·Etar·for 1 uge siden
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
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Bogførings- & årsregnskabskrav·Sverige·FAR·for 1 uge siden
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
Branche: Bogføring og revision; skatterådgivning
Offentlige regnskabsstandarder (IPSAS)·Litauen·Etar·for 1 uge siden
Order 1K-302 updates the 26th VSAFAS on funds' statement sets: separate fund books, tax-loan lines, reserve presentation and financing flows as operating cash flows, for periods from 1 January 2026.
Branche: Generelle offentlige tjenester
Regnskabsstandarder (IFRS / GAAP / lokale)·Norge·Regnskapsstiftelsen·for 1 uge siden·2 dokumenter
Discount 3.6-4.0%, expected return ca. 6.0%, salary growth 4.00% and minimum pension increase 3.2% for Norwegian IAS 19/NRS 6 valuations.
ESG & bæredygtighedsrapportering·Sverige·FAR·for 1 uge siden
Wave 2 companies meeting the new 1,000-employee and turnover thresholds stay covered, while wave 1 companies below them would be exempt for years starting 1 January 2026 — but current rules apply until the law changes.
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Bogførings- & årsregnskabskrav·Norge·Altinn·for 1 uge siden·3 dokumenter
The RR-0003, RR-0004 and RR-0005 guides restate the sustainability-reporting population as about 100 undertakings and spell out attachment duties, with small undertakings free of most file attachments.
Branche: Anden forsikring · Livsforsikring · +1 flere · Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Offentlige regnskabsstandarder (IPSAS)·Litauen·Etar·for 1 uge siden
Order 1K-301 adds a residual 'Kiti subjektai' row to annexes 1 and 2 of the 6th VSAFAS and restates the annex 4 table header; applicable to sets for periods from 1 January 2026.
Branche: Forvaltning af staten og den økonomiske og sociale politik
Offentlige regnskabsstandarder (IPSAS)·Litauen·Etar·for 1 uge siden
Order 1K-303 restates the 9th VSAFAS on tax, social and fund revenue; natural-resource, hydrocarbon and pollution levies move to the 'other revenue' standard for periods from 1 January 2027.
Branche: Generelle offentlige tjenester
ESG & bæredygtighedsrapportering·Norge·Regnskapnorge·for 1 uge siden
Undertakings with up to 1,000 employees can report under the new voluntary standard; large reporters may demand no more than its essential datapoints from them for financial years from 1 January 2027.
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Regnskabsstandarder (IFRS / GAAP / lokale)·Frankrig·Sidoni·for 2 uger siden
CNCC (EC 2026-13): no PREC at 31 December for tacitly renewed health contracts effective 1 January; book any proven shortfall as Autres provisions techniques.
Branche: Anden forsikring
Regnskabsstandarder (IFRS / GAAP / lokale)·Frankrig·Sidoni·for 2 uger siden
CNCC (EC 2026-14): a 2025 TUP merger loss is computed only after correcting the absorbed company's unallocated 2012 mali technique at the TUP date.
Branche: Holdingselskabers virksomhed
ESG & bæredygtighedsrapportering·Den Europæiske Union·EUR-Lex·for 2 uger siden
Retten annullerede kun Kommissionens afslag på intern prøvelse, hvor den fandt, at ingen metansliptærskel var nødvendig i de maritime taksonomikriterier; alle påstande om luftfart blev afvist.
Branche: Skibsfart
Bogførings- & årsregnskabskrav·Norge·Lovdata·for 2 uger siden·3 dokumenter
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Branche: På tværs af brancher