ESG & Sustainability Reporting·Sweden·FAR·4 days ago
Large firms reporting under årsredovisningslagen must show turnover, CapEx and OpEx as eligible versus aligned percentages; the auditor gives limited assurance over the sustainability report.
Industry: Across industries
Chart of Accounts (Country-Specific CoA)·Norway·Lovdata·4 days ago
Art 876 goes out and arts 867-869 split business property, power grids and sea-based aquaculture; function 392 goes out, 842 arrives and functions 251-252 are renamed, for reporting year 2027.
Industry: General public administration activities
Bookkeeping & Financial Statement Requirements·Finland·Suomen Tilintarkastajat ry·4 days ago
Tags on a digital copy of signed accounts are technical presentation, not an automatic audit object — though the audit still checks registration compliance.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Bookkeeping & Financial Statement Requirements·Norway·Skatteetaten·6 days ago
Bookkeeping-obliged sellers must send e-invoices to registered B2B buyers from 1 January 2027, with exemptions, dispensation routes and agreed formats until 2030-only EHF/Peppol 3.0+.
Industry: Across industries
Non-Profit & Charity Accounting Rules·Lithuania·Lietuvos auditorių rūmai·6 days ago·20 documents
Membership fees for member activities count as sales revenue; project grants tied to incurred costs count as financing, with financing income recognised alongside the compensated costs.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Germany·Landesrecht Schleswig-Holstein·1 week ago·2 documents
OLG Schleswig voids both the disquotal profit pledge and the 2023 accounts in a jet-charter GmbH feud: a same-profit promise to two parties and provisions for suits not yet filed.
Industry: Across industries
ESG & Sustainability Reporting·Sweden·FAR·1 week ago
Most Swedish companies fall outside mandatory CSRD reporting under Omnibus; those reporting voluntarily must choose between the voluntary standard and simplified ESRS.
Industry: Across industries
Public Sector Accounting Standards (IPSAS)·United Kingdom·GOV.UK·2 weeks ago
English FE colleges must file October-December 2026 dry-run data by 12 February 2027, a week earlier; other dates unchanged.
Industry: Post-secondary non-tertiary education
Accounting Standards (IFRS / GAAP / Local)·Norway·Finanstilsynet·2 weeks ago
Over half gave no or boilerplate IFRS 18 disclosure in 2025 annuals; only 8% updated in H1 2026; standard applies from 1 January 2027.
Industry: Across industries
ESG & Sustainability Reporting·Lithuania·Lietuvos auditorių rūmai·2 weeks ago·20 documents
Two 21 September 2026 regulations cut mandatory datapoints by over 60% and cap value-chain data demands at the voluntary standard; Lithuania phases scope in from listed financials for FY2026.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Norway·Finanstilsynet·2 weeks ago
ESMA has published common enforcement priorities for listed companies' 2026 annual reports, covering financial and sustainability reporting.
Industry: Legal and accounting activities
Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·2 weeks ago
FI proposes swapping IAS 1 references for IFRS 18 in insurance and pension-company accounts rules, in force 1 January 2027, with a dual FINREP reporting track for the first two quarters of 2027.
Industry: Insurance · Pension funding
ESG & Sustainability Reporting·Sweden·FAR·3 weeks ago
FAR's rewritten guide anchors double materiality in ESRS and corrects common over-readings: no actor-by-actor value-chain map, no full re-analysis yearly, no policy per topic, no published workfile.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Sweden·FAR·3 weeks ago
Small tagging errors can distort company analyses, FAR's reporting strategy group warns; technical validation alone is not enough — check tagging content and completeness for the 2026 annual report.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapnorge·3 weeks ago
NRS updated pension assumptions as of 30 September 2026: OMF discount rate 4.0%, government-bond rate 3.6%, expected return about 6.0% — otherwise broadly unchanged.
Bookkeeping & Financial Statement Requirements·Sweden·FAR·3 weeks ago
Riksdagen adopted the tighter friskola regime on 13 August 2026: separate accounts per school unit, immediate bans on value transfers, and auditor opinions filed within seven months.
Industry: Education
Group Accounting & Consolidation·Sweden·FAR·3 weeks ago
An inquiry proposes a wider consolidated-accounts exemption, narrower subsidiary disclosures, and a micro-enterprise category from 2028.
Industry: Across industries
ESG & Sustainability Reporting·Denmark·Retsinformation·3 weeks ago·2 documents
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.
Industry: Across industries
Accounting Standards (IFRS / GAAP / Local)·France·Sidoni·3 weeks ago
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.
Industry: Business and other management consultancy activities