Kontserniarvestus ja konsolideerimine·Rootsi·FAR·6 päeva eest
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Tegevusala: Valdkondadeülene
ESG ja kestlikkusaruandlus·Taani·Retsinformation·6 päeva eest·2 dokumenti
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.
Tegevusala: Valdkondadeülene
Raamatupidamisstandardid (IFRS / GAAP / kohalikud)·Prantsusmaa·Sidoni·6 päeva eest
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.
Tegevusala: Äri- ja muu juhtimisalane nõustamine
Kontserniarvestus ja konsolideerimine·Prantsusmaa·Sidoni·6 päeva eest
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.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Leedu·Lietuvos auditorių rūmai·6 päeva eest·2 dokumenti
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Raamatupidamise ja aruandluse nõuded·Ühendkuningriik·GOV.UK·1 nädala eest
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.
Tegevusala: Haridus · Juriidilised toimingud ja arvepidamine
ESG ja kestlikkusaruandlus·Leedu·Etar·1 nädala eest
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.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Rootsi·FAR·1 nädala eest
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.
Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine
Avaliku sektori arvestusstandardid (IPSAS)·Leedu·Etar·1 nädala eest
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.
Tegevusala: Üldine avalik haldus
Raamatupidamisstandardid (IFRS / GAAP / kohalikud)·Norra·Regnskapsstiftelsen·1 nädala eest·2 dokumenti
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 ja kestlikkusaruandlus·Rootsi·FAR·1 nädala eest
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.
Tegevusala: Valdkondadeülene
Raamatupidamise ja aruandluse nõuded·Norra·Altinn·1 nädala eest·3 dokumenti
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.
Tegevusala: Elukindlustus · Kahjukindlustus · +1 veel · Finantsteenuste osutamine, v.a kindlustus ja pensionifondid
Avaliku sektori arvestusstandardid (IPSAS)·Leedu·Etar·1 nädala eest
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.
Tegevusala: Avalik haldus ning majandus- ja sotsiaalpoliitika juhtimine
Avaliku sektori arvestusstandardid (IPSAS)·Leedu·Etar·1 nädala eest
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.
Tegevusala: Üldine avalik haldus
ESG ja kestlikkusaruandlus·Norra·Regnskapnorge·1 nädala eest
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.
Tegevusala: Valdkondadeülene
Raamatupidamisstandardid (IFRS / GAAP / kohalikud)·Prantsusmaa·Sidoni·2 nädala eest
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.
Tegevusala: Kahjukindlustus
Raamatupidamisstandardid (IFRS / GAAP / kohalikud)·Prantsusmaa·Sidoni·2 nädala eest
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.
Tegevusala: Valdusfirmade tegevus
ESG ja kestlikkusaruandlus·Euroopa Liit·EUR-Lex·2 nädala eest
Kohus tühistas komisjoni siseläbivaatamisest keeldumise ainult osas, kus leiti, et merenduse taksonoomiakriteeriumides pole metaanilekke läviväärtust vaja; kõik lennunduse väited jäeti rahuldamata.
Tegevusala: Veetransport
Raamatupidamise ja aruandluse nõuded·Norra·Lovdata·2 nädala eest·3 dokumenti
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.
Tegevusala: Valdkondadeülene