Raamatupidamise ja aruandluse nõuded·Rootsi·Regeringskansliets rättsdatabaser·2 kuu eest
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Soome·Suomen Tilintarkastajat ry·2 kuu eest
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.
Tegevusala: Valdkondadeülene
ESG ja kestlikkusaruandlus·Rootsi·FAR·2 kuu eest·2 dokumenti
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Tegevusala: Valdkondadeülene
Raamatupidamisstandardid (IFRS / GAAP / kohalikud)·Norra·Revisorforeningen·2 kuu eest
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
Tegevusala: Finantsteenuste osutamine, v.a kindlustus ja pensionifondid · Kindlustus, edasikindlustus ja pensionifondid, v.a kohustuslik sotsiaalkindlustus
ESG ja kestlikkusaruandlus·Rootsi·FAR·2 kuu eest
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.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Läti·Valsts ieņēmumu dienests·2 kuu eest
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Tegevusala: Valdkondadeülene
ESG ja kestlikkusaruandlus·Soome·Suomen Tilintarkastajat ry·2 kuu eest
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Rootsi·Skatteverket·2 kuu eest·3 dokumenti
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Tegevusala: Valdkondadeülene