Mondaq Europe: Accounting and Audit
Deloitte Albania sh.p.k
The introduction of new requirements in IFRS 9 Financial Instruments will be a significant change to the financial reporting of banks.
Elias Neocleous & Co LLC
Under the transitional provisions of the Auditors' Law, Law 53(I) of 2017, statutory auditors or statutory audit firms authorized before 29 June 2008 under the Companies Law were deemed...
Katona & Partners Attorneys at Law
In the sense of § 3.1 (10) of the Hungarian Act on Accounting, so called "bad debts" are debts, that
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
Finance Malta
The European Court of Auditors plays an important role in overseeing all European Union expenditure - Minister Edward Scicluna.
Wierzbowski Eversheds Sutherland
The act on the statutory auditors sets new rules for the establishment of audit committees and limits the ability of audit firms to provide services.
Wozniak Legal
Internal audits and thorough documentary analyses are often triggered by regulatory investigations, so as to enable companies under inspection to respond to the regulator's demands.
Noerr
From 2018 the scope of the planned employment audits to be conducted by the Russian State Labour Authority (the "Authority") will be limited by standard checklists drafted by the Authority.
MGC Legal
An important issue for companies in Turkey is the "Independent Audit" of their financial statements.
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Audit Standards Authority ("Authority") has amended rules and requirements for independent auditors from 1 January 2019.
Moroğlu Arseven
Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
Bezen & Partners
In its original form, the Turkish Commercial Code ("TCC") dated 13 January 2011 and numbered 6102 required all joint stock and limited liability companies to perform independent audits...
Clyde & Co
The Financial Reporting Council ("the FRC") has published the much anticipated report of the review of its sanctions regime for accountants under the Accountancy Scheme (contained in the Sanctions Guidance)
Dentons
Президент України підписав Закон «Про внесення змін до Закону України «Про бухгалт
Clyde & Co
In one of the first cases to apply the long established SAAMCO principles recently clarified by the Supreme Court in the widely reported case BPE Solicitors v Hughes-Holland [2017] UKSC 21 ("BPE")...
Alliott Group (International)
Accountants' traditional margins are under huge threat due to compliance, the core business of accountants, becoming increasingly commoditized by new entrants to the market...
Vannin Capital
You are the chief financial officer of an up and coming high growth company.
Deloitte
One of the key focus areas of regulatory reviews performed over the last 18 months has been the effectiveness of the Risk Function.
Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
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Dentons
Президент України підписав Закон «Про внесення змін до Закону України «Про бухгалт
Holman Fenwick Willan LLP
The challenge is by now familiar: the UK is set to leave the EU in March 2019 and the nature and impact of Brexit still remains unclear.
TMF Group
Companies and permanent establishments belonging to foreign multinational groups resident in Italy, must provide quantitative data and other information necessary for parent companies to complete the Country-by-Country Report.
Noerr
From 2018 the scope of the planned employment audits to be conducted by the Russian State Labour Authority (the "Authority") will be limited by standard checklists drafted by the Authority.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
Clyde & Co
In one of the first cases to apply the long established SAAMCO principles recently clarified by the Supreme Court in the widely reported case BPE Solicitors v Hughes-Holland [2017] UKSC 21 ("BPE")...
Katona & Partners Attorneys at Law
Die ungarische GmbH entsteht erst mit ihrer Eintragung in das ungarische Firmenregister mit ex-nunc Wirkung.
Oncel, Aydın, Duman & Uygun Attorney Partnership
The Electronic Communications Law and the Regulation on the Authorization in the Electronic Communications Sector ("Authorization Regulation") are the main pieces of legislation stipulating...
Clyde & Co
The Financial Reporting Council ("the FRC") has published the much anticipated report of the review of its sanctions regime for accountants under the Accountancy Scheme (contained in the Sanctions Guidance)
Deloitte
Human contribution has not traditionally been used by accountancy practices and business operations to evaluate workforce productivity
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