Non-Profit & Charity Accounting Rules·United Kingdom·GOV.UK·1 day ago
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
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'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
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
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
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
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
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
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
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
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
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
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
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
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
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
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 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
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
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.