Bookkeeping & Financial Statement Requirements·Sweden·Regeringskansliets rättsdatabaser·1 month ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Bookkeeping & Financial Statement Requirements·Finland·Suomen Tilintarkastajat ry·1 month 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 Reporting·Sweden·FAR·1 month ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Accounting Standards (IFRS / GAAP / Local)·Norway·Revisorforeningen·1 month ago
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
ESG & Sustainability Reporting·Sweden·FAR·1 month ago
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
Bookkeeping & Financial Statement Requirements·Latvia·Valsts ieņēmumu dienests·1 month ago
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
ESG & Sustainability Reporting·Finland·Suomen Tilintarkastajat ry·1 month ago
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
Bookkeeping & Financial Statement Requirements·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.