Mondaq Europe: Accounting and Audit
Deloitte Cyprus
Introduction Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
Fiduciary Group
As you may know one of theFinancial Reporting Standards, FRS 102, is replacing the UK Generally Accepted Accounting Practice by the adoption of a single financial reporting standard...
TMF Group
Statement of Cash Flows are now considered independent and separate documents in Italy, and companies must prepare them as such for financial statements starting 1 January 2016.
KPMG Luxembourg
Audit committees ("ACs") have taken on new roles since new regulation took effect earlier this year.
KPMG Luxembourg
Welcome to part 4 of our 6-part article series about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
KPMG Luxembourg
My last article treated the topic of customer profitability—but this is just one dimension of profitability.
KPMG Luxembourg
The law of 23 July 2016 on the audit profession and Regulation (EU) N° 537/2014 on specific requirements regarding the statutory audit of public interest entities extend the responsibilities...
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
De Brauw Blackstone Westbroek N.V.
As of 1 January 2017, the duties of audit committees at listed companies in the Netherlands have been extended following implementation of the European Audit Directive and Audit Regulation.
Moroğlu Arseven
Turkey's Public Oversight Accounting and Auditing Standards Authority has revised certain rules for independent auditors.
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Auditing Standards Authority ("Authority") has softened restrictions for individuals working as independent auditors.
Debenhams Ottaway
Poor cash flow is often cited as the primary reason for businesses failing. You can protect your business by having systems in place that make collecting unpaid invoices as hassle free as possible.
Jordans Trust Company
"The Writing's on the wall for paper filing", and "Don't get left behind, file online", are the messages coming out of Companies House in their current campaign to promote their digital services...
Deloitte
With the adoption of the IFRS 9 accounting standard into EU law, it is full steam ahead for banks to deploy credit models that estimate Expected Credit Loss (ECL) accounting values.
TMF Group
Establish accounting operations.
Shearman & Sterling LLP
On 31 October 2016, the FRC published a report following its review of certain aspects of tax reporting of 33 pre-informed FTSE 350 companies' annual reports and accounts.
Asters
On 1 January 2017, the Law of Ukraine "On Temporary Peculiarities of State Supervision (Control) in the Sphere of Business Activity" as of 3 November 2016 No. 1728-VIII (the "Law") took effect.
TMF Group
The classic model of having an internal payroll department doesn't work today for many businesses.
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KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
TMF Group
The classic model of having an internal payroll department doesn't work today for many businesses.
Clyde & Co
The Supreme Court has overturned a ruling which had the effect of lifting the corporate veil to allow a claimant to recover against its accountants in circumstances where the loss claimed had been transferred from the claimant company to its owner.
Deloitte
The majority of large European banks have now released their 2016 Annual Financial Statements which included certain disclosures around IFRS 9 implementation.
KPMG Luxembourg
Audit committees ("ACs") have taken on new roles since new regulation took effect earlier this year.
Signum Law Firm
On 1 January 2017, the Law of the Republic of Kazakhstan No. 26-VI ЗРК ‘On Amending Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Tax Administration' came into force.
Dillon Eustace
The Companies (Accounting) Bill 2016 was passed through Dáil Eireann on 22 March 2017. The
Erdem & Erdem Law
Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.
Jordans Limited
This update summarises the major developments in UK corporate law and regulation for listed and quoted companies since our last update in December 2016.
Dentons
Is the company calculating its taxes correctly? Business owners and management ask this question more or less regularly.
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