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  1. News
  2. /Accounting & Reporting

Accounting & Reporting news

Friday, 18 September 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.

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All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Non-Profit & Charity Accounting Rules·United Kingdom·GOV.UK·1 day ago

Charity accounts guidance flips to post-January 2026 regime

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.

Non-Profit & Charity Accounting Rules·United Kingdom·GOV.UK·1 day ago·3 documents

Charity accounting thresholds rise for September 2026 year-ends

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.

ESG & Sustainability Reporting·Sweden·FAR·1 week ago

FAR guides limited-assurance review of sustainability reports

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.

Bookkeeping & Financial Statement Requirements·Lithuania·Etar·1 week ago

Zarasai repeals local write-off rules for assets below EUR 15,000

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.

Bookkeeping & Financial Statement Requirements·Estonia·Riigi Teataja·2 weeks ago

Estonia unifies regulated-market disclosure in UCITS investment reports

The revised rule sits within annual and half-yearly reporting; investment reports must still disclose every investment and its share of fund net assets.

ESG & Sustainability Reporting·Finland·Patentti- ja rekisterihallitus·2 weeks ago

PRH specifies structured filings for sustainability-reporting companies

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 Transactions·Finland·Suomen Tilintarkastajat ry·2 weeks ago·4 documents

Audit-report errors can fail inspections despite otherwise sound work

Suomen Tilintarkastajat’s review of PRH’s 2025 findings also calls for clearer evidence on related parties, revenue and balance-sheet items, linking assessed risks to procedures and conclusions.

Bookkeeping & Financial Statement Requirements·Denmark·Retsinformation·2 weeks ago

Danish foundations face revised related-party disclosures for 2027

Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.

Bookkeeping & Financial Statement Requirements·Norway·Skatteetaten·2 weeks ago·3 documents

SAF-T submissions move to an online form and end-user systems

Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.

Bookkeeping & Financial Statement Requirements·Estonia·Riigi Teataja·2 weeks ago

Vormsi introduces a municipal financial-management procedure

Effective from 1 September 2026, the procedure sets budget deadlines, reserve-fund limits, borrowing rules and annual-report controls for the municipality.

Accounting Standards (IFRS / GAAP / Local)·Estonia·Riigi Teataja·2 weeks ago

Estonia sets FY2027 application date for revised accounting guidelines

The September 2026 versions of RTJ 1–12 and 15–16 apply to reporting periods beginning on or after 1 January 2027.

Public Sector Accounting Standards (IPSAS)·Estonia·Riigi Teataja·2 weeks ago

Rae’s new financial-management procedure takes effect in September

The procedure sets municipal budget controls and annual-report deadlines, including audited reports from group companies and foundations by 15 March.

Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·3 weeks ago

NRS 16 requires a continuous directors’ report from 2027

The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.

Accounting Standards (IFRS / GAAP / Local)·Finland·KILA·3 weeks ago·2 documents

Minority ownership does not bar advance-dividend recognition

KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.

Record Retention & Document Archiving Rules·Denmark·Retsinformation·3 weeks ago

Municipal archive rules add payroll and property-charge classifications

The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.

Bookkeeping & Financial Statement Requirements·Norway·Regnskapsstiftelsen·3 weeks ago

NRS consults on bookkeeping statements GBS 9, 10 and 13

Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.

Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·3 weeks ago

DSV maps eligible subsidiaries for voluntary IFRS 19 adoption

The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.

Accounting Standards (IFRS / GAAP / Local)·Sweden·FAR·3 weeks ago

IFRS 18 preparation: map presentation changes before 2027

IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.

Accounting Standards (IFRS / GAAP / Local)·Norway·Regnskapsstiftelsen·4 weeks ago

NRS invites IFRS practitioners to a free Oslo seminar

IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.

Record Retention & Document Archiving Rules·United Kingdom·GOV.UK·4 weeks ago

Homes England specifies recycled grant withdrawal points by funding route

Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.

Page 1Older stories

Latest

  1. 1 day agoCharity accounts guidance flips to post-January 2026 regime
  2. 1 day agoCharity accounting thresholds rise for September 2026 year-ends
  3. 1 week agoFAR guides limited-assurance review of sustainability reports
  4. 1 week agoZarasai repeals local write-off rules for assets below EUR 15,000
  5. 2 weeks agoEstonia unifies regulated-market disclosure in UCITS investment reports