Accounting & Reporting·Finland·Patentti- ja rekisterihallitus·1 week ago
The instruction covers financial statements and every accompanying document. The Accounting Act distinguishes XHTML format from sustainability tagging, whose duty depends on EU technical rules.
Audit·Finland·Suomen Tilintarkastajat ry·1 week ago·4 documents
Suomen Tilintarkastajat’s review of PRH’s 2025 findings also calls for clearer evidence on related parties, revenue and balance-sheet items, linking assessed risks to procedures and conclusions.
Accounting & Reporting·Denmark·Retsinformation·2 weeks 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.
Tax·Norway·Skatteetaten·2 weeks 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.
Accounting & Reporting·Estonia·Riigi Teataja·2 weeks ago
Effective from 1 September 2026, the procedure sets budget deadlines, reserve-fund limits, borrowing rules and annual-report controls for the municipality.
Accounting & Reporting·Estonia·Riigi Teataja·2 weeks ago
The September 2026 versions of RTJ 1–12 and 15–16 apply to reporting periods beginning on or after 1 January 2027.
Accounting & Reporting·Estonia·Riigi Teataja·2 weeks ago
The procedure sets municipal budget controls and annual-report deadlines, including audited reports from group companies and foundations by 15 March.
Accounting & Reporting·Norway·Regnskapsstiftelsen·2 weeks ago
The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.
Accounting & Reporting·Finland·KILA·3 weeks 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.
Accounting & Reporting·Denmark·Retsinformation·3 weeks 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.
Accounting & Reporting·Norway·Regnskapsstiftelsen·3 weeks ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Accounting & Reporting·Sweden·FAR·3 weeks ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Accounting & Reporting·Sweden·FAR·3 weeks ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Accounting & Reporting·Norway·Regnskapsstiftelsen·3 weeks ago
IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.
Accounting & Reporting·United Kingdom·GOV.UK·3 weeks ago
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Accounting & Reporting·United Kingdom·GOV.UK·3 weeks 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.
Accounting & Reporting·Sweden·Regeringskansliets rättsdatabaser·4 weeks 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.
Accounting & Reporting·Finland·Suomen Tilintarkastajat ry·4 weeks 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.
Accounting & Reporting·Sweden·FAR·4 weeks ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.