Bookkeeping & Financial Statement Requirements·Sweden·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Finland·Suomen Tilintarkastajat ry·2 months ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Industry: Across industries
ESG & Sustainability Reporting·Sweden·FAR·2 months ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Norway·Revisorforeningen·2 months ago
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
Industry: Financial service activities, except insurance and pension funding · Insurance, reinsurance and pension funding, except compulsory social security
ESG & Sustainability Reporting·Sweden·FAR·2 months ago
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Industry: Across industries
ESG & Sustainability Reporting·Finland·Suomen Tilintarkastajat ry·2 months ago
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Industry: Across industries