fredag 9. oktober 2026
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ESG og bærekraftsrapporteringTysklandWirtschaftsprüferkammerfor 2 uker siden3 dokumenter
Revised ESRS apply from FYs starting 1 Jan 2027; FY 2026 offers three options. The Voluntary Standard applies from 24 Sept 2026, its Value Chain Cap from FY 2027.
Regnskapsstandarder (IFRS / GAAP / lokale)FinlandKILAfor 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)FinlandKILAfor 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 årsregnskapskravFinlandKILAfor 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.
Bokførings- og årsregnskapskravNorgeRegnskapnorgefor 2 uker siden
Uttalelsene om innførsel av varer, tidsdokumentasjon og forskuddsfakturering er revidert; ingen egen ikrafttredelsesdato — de gjelder fra publisering.
Konsernregnskap og konsolideringFinlandKILAfor 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 årsregnskapskravSverigeFARfor 2 uker siden
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
Bokførings- og årsregnskapskravNorgeRevisorforeningenfor 2 uker siden
Sendeplikten omfatter fakturaer til ELMA-registrerte mottakere; forbruker- og kontantsalg er unntatt. Format og unntak er fortsatt uavklart — EHF er høringsutkastets forslag.
ESG og bærekraftsrapporteringNorgeRevisorforeningenfor 3 uker siden
Den frivillige standarden (i kraft 24. sept. 2026) erstatter VSME og setter tak for verdikjeden, mens reviderte ESRS (i kraft 10. nov. 2026) kutter datapunkter med 60 %.
Regnskapsstandarder (IFRS / GAAP / lokale)EstlandRahandusministeeriumfor 3 uker siden4 dokumenter
A new RTJ 17 on share-based payments plus RTJ 15 disclosure amendments are drafts for consultation, with feedback due by 30 November 2026.
Oppbevaringsplikt og arkiveringStorbritanniaGOV.UKfor 3 uker siden
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Bokførings- og årsregnskapskravFinlandPatentti- 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.
Regnskapsregler for ideelle organisasjonerStorbritanniaGOV.UKfor 3 uker siden
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
Regnskapsstandarder (IFRS / GAAP / lokale)EstlandRahandusministeeriumfor 3 uker siden
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.
Regnskapsregler for ideelle organisasjonerStorbritanniaGOV.UKfor 3 uker siden3 dokumenter
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Bokførings- og årsregnskapskravLatviaValsts ieņēmumu dienestsfor 3 uker siden3 dokumenter
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
ESG og bærekraftsrapporteringSverigeFARfor 4 uker siden
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Bokførings- og årsregnskapskravLitauenEtarfor 4 uker siden
Decision No. T-161 of 4 September 2026 repeals the 2015 local write-off procedure for assets below EUR 15,000; cases now run under the restated national procedure.
Bokførings- og årsregnskapskravEstlandRiigi Teatajafor 1 måned siden
UCITS investment reports must separately show securities admitted to trading on the regulated market named in the Investment Funds Act.
ESG og bærekraftsrapporteringFinlandPatentti- 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.
