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.
Deloitte Cyprus
Introduction Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
TMF Group
More than 100 countries have committed with the Common Reporting Standard, making automatic exchange of information between countries a reality and giving a huge boost to transparent business...
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...
KPMG Luxembourg
Welcome to the final part of our 6-part series of articles about how audit committees ("ACs") can prepare and deal with new legislation.
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.
Finance Malta
The European Court of Auditors plays an important role in overseeing all European Union expenditure - Minister Edward Scicluna.
Finance Malta
The Accountancy Board makes reference to an allegation made in an article that was published in The Malta Independent on Sunday of 14th May, 2017 with the title "Major global bank no longer accepting...
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.
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.
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...
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.
Shearman & Sterling LLP
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
Shearman & Sterling LLP
On 27 April 2017, the FRC issued a discussion paper on the role of auditors and preliminary announcements, intending to provoke discussion about how the value of preliminary announcements may be improved.
Pinsent Masons LLP
Baker Tilly had argued that the guidance used by the FRC in determining whether a case satisfied the public interest test for proceeding to a formal complaint was unlawful.
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.
TMF Group
Brazil is the 2nd most complex jurisdiction for accounting and tax, while Colombia, Argentina, Bolivia and Mexico make the top 15 in TMF Group's Financial Complexity Index 2017.
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TMF Group
Italy is the most complex jurisdiction in Europe and comes in first place globally for 'tax' complexity, while Greece is most complex in the world for 'compliance.'
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.
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.
Shearman & Sterling LLP
On 28 June 2017, the Financial Reporting Council ("FRC") published a schedule of its functions and powers, which replaces the schedule in its 2014 publication.
TMF Group
More than 100 countries have committed with the Common Reporting Standard, making automatic exchange of information between countries a reality and giving a huge boost to transparent business...
Spaczynski, Szczepaniak i Wspolnicy sp.k.
It should be noted that the scope of entities covered by the new regulation is fairly broad.
Shearman & Sterling LLP
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
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...
Shearman & Sterling LLP
On 27 April 2017, the FRC issued a discussion paper on the role of auditors and preliminary announcements, intending to provoke discussion about how the value of preliminary announcements may be improved.
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.
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