Bookkeeping & Financial Statement Requirements·Denmark·Retsinformation·1 month ago
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Bookkeeping & Financial Statement Requirements·Norway·Skatteetaten·1 month ago·3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Bookkeeping & Financial Statement Requirements·Estonia·Riigi Teataja·1 month ago
Effective from 1 September 2026, the procedure sets budget deadlines, reserve-fund limits, borrowing rules and annual-report controls for the municipality.
Accounting Standards (IFRS / GAAP / Local)·Estonia·Riigi Teataja·1 month ago
The September 2026 versions of RTJ 1–12 and 15–16 apply to reporting periods beginning on or after 1 January 2027.
Public Sector Accounting Standards (IPSAS)·Estonia·Riigi Teataja·1 month ago
The procedure sets municipal budget controls and annual-report deadlines, including audited reports from group companies and foundations by 15 March.
Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·1 month ago
The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.
Accounting Standards (IFRS / GAAP / Local)·Finland·KILA·1 month ago·2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Record Retention & Document Archiving Rules·Denmark·Retsinformation·2 months ago
The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.
Bookkeeping & Financial Statement Requirements·Norway·Regnskapsstiftelsen·2 months ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·2 months ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·2 months ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·2 months ago
IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.
Record Retention & Document Archiving Rules·United Kingdom·GOV.UK·2 months ago
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·2 months ago·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
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.
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.
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.
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.
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.