Record Retention & Document Archiving Rules·Estonia·e-MTA·2 weeks ago
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.
Industry: Other transportation support activities
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·3 weeks ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·3 weeks ago
Companies House adds overseas company accounts to the iXBRL package-account types filable online in ZIP format, giving overseas filers an explicit software route.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·3 weeks ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·France·Légifrance·3 weeks ago
Polynesian communes go paperless on PES v2+: three signature options, probative electronic data, and a tripartite convention with suspension fallbacks.
Industry: Across industries
ESG & Sustainability Reporting·Germany·Wirtschaftsprüferkammer·3 weeks ago·3 documents
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Finland·KILA·3 weeks ago·2 documents
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.
Industry: Crop and animal production, hunting and related service activities
Accounting Standards (IFRS / GAAP / Local)·Finland·KILA·3 weeks ago·2 documents
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.
Industry: Renting and operating of own or leased real estate
Bookkeeping & Financial Statement Requirements·Finland·KILA·3 weeks ago·2 documents
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Industry: Activities of other membership organisations n.e.c.
Bookkeeping & Financial Statement Requirements·Norway·Regnskapnorge·3 weeks ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Industry: Across industries
Group Accounting & Consolidation·Finland·KILA·3 weeks ago·2 documents
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.
Industry: Fund management activities
Bookkeeping & Financial Statement Requirements·Sweden·FAR·3 weeks ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Norway·Revisorforeningen·3 weeks ago
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.
Industry: Across industries
ESG & Sustainability Reporting·Norway·Revisorforeningen·3 weeks ago
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Estonia·Rahandusministeerium·3 weeks ago·4 documents
A new RTJ 17 on share-based payments plus RTJ 15 disclosure amendments are drafts for consultation, with feedback due by 30 November 2026.
Industry: Across industries
Record Retention & Document Archiving Rules·United Kingdom·GOV.UK·4 weeks ago
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.
Industry: Manufacture of refined petroleum products
Bookkeeping & Financial Statement Requirements·Finland·Patentti- ja rekisterihallitus·4 weeks ago·7 documents
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.
Industry: Across industries
Non-Profit & Charity Accounting Rules·United Kingdom·GOV.UK·4 weeks ago
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Estonia·Rahandusministeerium·4 weeks ago
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.
Industry: Across industries