Accounting Standards (IFRS / GAAP / Local)·Rahandusministeerium·3 weeks ago·4 documents
A new RTJ 17 on share-based payments plus RTJ 15 disclosure amendments are drafts for consultation, with feedback due by 30 November 2026.
Accounting Standards (IFRS / GAAP / Local)·Rahandusministeerium·3 weeks ago
New editions of the Accounting Board guidelines apply to periods starting 1 January 2027, with retrospective restatement as the default and carve-outs for revenue and business combinations.
Bookkeeping & Financial Statement Requirements·Riigi Teataja·1 month ago
UCITS investment reports must separately show securities admitted to trading on the regulated market named in the Investment Funds Act.
Bookkeeping & Financial Statement Requirements·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)·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)·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.