fredag 9. oktober 2026
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Regnskapsstandarder (IFRS / GAAP / lokale)KILAfor 2 uker siden2 dokumenter
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Regnskapsstandarder (IFRS / GAAP / lokale)KILAfor 2 uker siden2 dokumenter
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Bokførings- og årsregnskapskravKILAfor 2 uker siden2 dokumenter
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Konsernregnskap og konsolideringKILAfor 2 uker siden2 dokumenter
The funds' general partners had outsourced decisions to the registered manager, but the Board held the power was exercised for investors within regulatory and contractual limits — so no consolidation duty arose.
Bokførings- og årsregnskapskravPatentti- ja rekisterihallitusfor 3 uker siden7 dokumenter
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
ESG og bærekraftsrapporteringPatentti- ja rekisterihallitusfor 1 måned siden
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.
Konserninterne transaksjoner og nærstående parterSuomen Tilintarkastajat ryfor 1 måned siden4 dokumenter
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Regnskapsstandarder (IFRS / GAAP / lokale)KILAfor 1 måned siden2 dokumenter
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Bokførings- og årsregnskapskravSuomen Tilintarkastajat ryfor 2 måneder siden
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 og bærekraftsrapporteringSuomen Tilintarkastajat ryfor 2 måneder siden
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
