Accounting & Reporting·Sweden·FAR·2 months ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Audit·Sweden·FAR·2 months ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
Tax·Finland·Vero·2 months ago
€1,000 of commuting costs yields a €100 deduction in the corrected examples. The separate €750 automatic deduction for earning salary income still applies.
Tax·Finland·Vero·2 months ago
Missing-US-TIN guidance expressly covers controlling persons as well as account holders; institutions must check awareness and agreement before sending another tax identifier.
Tax·Finland·Vero·2 months ago
Vero clarifies when married couples fall outside the spouse rules; separations involving cohabitants or spouses in business can also require a separate notification.
Tax·Sweden·Skatteverket·2 months ago·3 documents
Companies and accounting firms can already switch to the combined Inkomstdeklaration 2, 3 och 4 service, supported tax software or Filöverföring. Signature requirements still matter.
Tax·Finland·Vero·2 months ago
Vero specifies the attachment route for new or changed refund accounts. Direct account-number entry still requires an estate Business ID and Suomi.fi authorization.
Tax·Sweden·Skatteverket·2 months ago·6 documents
Skatteverket has switched its småhus pages to the 2027 general assessment: the e-service opened on 7 September 2026, returns are due 2 November 2026, and 2023–2025 sales set the price level.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Accounting & Reporting·Norway·Regnskapsstiftelsen·2 months ago
IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Tax·Finland·Vero·2 months ago·2 documents
Vero clarifies family status for work-apartment and special-sector weekend-trip deductions. Living with a qualifying minor child can preserve eligibility; the other conditions still apply.
Tax·Sweden·Skatteverket·2 months ago
SKVFS 2026:10 sets building classification and valuation rules for the 2027 assessment, including when construction ends and the conversion factor for costs incurred in 2025 and 2026.
Tax·Sweden·Skatteverket·2 months ago
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
GAD highlights lower migration and fertility assumptions for pension and fiscal work, while life expectancy remains broadly unchanged and the population continues to age.
Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Tax·Lithuania·VMI·2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Legal & Corporate·Latvia·Uzņēmumu reģistrs·2 months ago·3 documents
Latvia’s Enterprise Register says a general power to decide distributions later is insufficient. The articles must contain an understandable allocation mechanism.
Financial Sector & Markets·Latvia·Latvijas Vēstnesis·2 months ago
Latvia’s Foreign Ministry publishes changes made on 18 August 2026 under the ISIL and Al-Qaida sanctions framework. These amend existing entries.