ESG & Sustainability Reporting·Lithuania·Etar·2 days ago
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.
Bookkeeping & Financial Statement Requirements·Sweden·FAR·2 days ago
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.
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·4 days ago
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.
Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·4 days ago·2 documents
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 & Sustainability Reporting·Sweden·FAR·4 days ago
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.
Bookkeeping & Financial Statement Requirements·Norway·Altinn·4 days ago·3 documents
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.
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·4 days ago
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.
Public Sector Accounting Standards (IPSAS)·Lithuania·Etar·4 days ago
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.
ESG & Sustainability Reporting·Norway·Regnskapnorge·5 days ago
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.
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·1 week ago
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.
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·1 week ago
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.
ESG & Sustainability Reporting·European Union·EUR-Lex·1 week ago
The Court annulled the Commission's refusal of internal review only where it held no methane-slip threshold was needed in the maritime taxonomy criteria; all aviation pleas failed.
Bookkeeping & Financial Statement Requirements·Norway·Lovdata·1 week ago·3 documents
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.
Accounting Standards (IFRS / GAAP / Local)·Norway·Revisorforeningen·2 weeks ago·2 documents
Finanstilsynet proposes letting forenklet IFRS reporters choose IFRS 18 formats and combined konsernbidrag-plus-tax treatment, for years from 1 January 2027; comments close 30 November 2026.
Record Retention & Document Archiving Rules·Estonia·e-MTA·2 weeks ago
From 1 November 2026 Complex and ECS disappear from the e-MTA e-services environment; retrieve any pre-Impulss/AES declaration data still needed before 31 October 2026.
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·2 weeks ago
Companies House confirms no transition period: accounts due after 1 April 2028, including revised accounts, must be filed by software; package accounts need ZIP-capable software.
Bookkeeping & Financial Statement Requirements·United Kingdom·GOV.UK·2 weeks ago
Companies House adds overseas company accounts to the iXBRL package-account types filable online in ZIP format, giving overseas filers an explicit software route.
Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·2 weeks ago
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
Bookkeeping & Financial Statement Requirements·France·Légifrance·2 weeks ago
Polynesian communes go paperless on PES v2+: three signature options, probative electronic data, and a tripartite convention with suspension fallbacks.