Group Accounting & Consolidation·Sweden·FAR·6 days ago
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Industry: Across industries
ESG & Sustainability Reporting·Denmark·Retsinformation·6 days ago·2 documents
Bill L 7 limits mandatory sustainability reporting to companies above DKK 3,530m turnover and 1,000 staff, shields smaller suppliers and repeals CSR reports.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·6 days ago
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.
Industry: Business and other management consultancy activities
Group Accounting & Consolidation·France·Sidoni·6 days ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Lithuania·Lietuvos auditorių rūmai·6 days ago·2 documents
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·1 week ago
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.
Industry: Education · Legal and accounting activities
ESG & Sustainability Reporting·Lithuania·Etar·1 week ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Sweden·FAR·1 week ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·1 week ago
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.
Industry: General public administration activities
Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·1 week ago·2 documents
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 & Sustainability Reporting·Sweden·FAR·1 week ago
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.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Norway·Altinn·1 week ago·3 documents
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.
Industry: Life insurance · Non-life insurance · +1 more · Financial service activities, except insurance and pension funding
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·1 week ago
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.
Industry: Administration of the State and the economic and social policy of the community
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·1 week ago
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.
Industry: General public administration activities
ESG & Sustainability Reporting·Norway·Regnskapnorge·1 week ago
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·2 weeks ago
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.
Industry: Non-life insurance
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·2 weeks ago
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.
Industry: Activities of holding companies
ESG & Sustainability Reporting·European Union·EUR-Lex·2 weeks ago
The Court annulled the Commission's refusal of internal review only where it held no methane-slip threshold was needed in the maritime taxonomy criteria; all aviation pleas failed.
Industry: Water transport
Bookkeeping & Financial Statement Requirements·Norway·Lovdata·2 weeks ago·3 documents
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.
Industry: Across industries