Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Accounting Standards (IFRS / GAAP / Local)KILA2 weeks ago2 documents
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.
Accounting Standards (IFRS / GAAP / Local)KILA2 weeks ago2 documents
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.
Bookkeeping & Financial Statement RequirementsKILA2 weeks ago2 documents
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Group Accounting & ConsolidationKILA2 weeks ago2 documents
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.
Bookkeeping & Financial Statement RequirementsPatentti- ja rekisterihallitus3 weeks ago7 documents
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 & Sustainability ReportingPatentti- ja rekisterihallitus1 month 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.
Intercompany & Related Party TransactionsSuomen Tilintarkastajat ry1 month ago4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Accounting Standards (IFRS / GAAP / Local)KILA1 month ago2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Bookkeeping & Financial Statement RequirementsSuomen Tilintarkastajat ry2 months 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.
ESG & Sustainability ReportingSuomen Tilintarkastajat ry2 months ago
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
