Mondaq Europe: Accounting and Audit
TMF Group
In most European countries, public entities are subject to IFRS and must prepare their accounts accordingly. While local GAAP is aligned to IFRS, it is here and in taxation that key differences emerge.
KPMG Luxembourg
In my last article, I discussed how the IASB aims to significantly improve financial statement disclosures and to provide the preparers with clearer guidance on applying the requirements set out in accounting standards.
KPMG Luxembourg
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
KPMG Luxembourg
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Malta
Audit is evolving as regulatory and compliance demands continue to increase, and in some ways, change.
TMF Group
Chiny są na 1. miejscu, podczas gdy Kajmany zajęły 94. miejsce drugi rok z rzędu, będąc najmniej złożoną jurysdykcją, jeśli chodzi o zgodność rachunkowo-podatkową.
Eryürekli Attorney Partnership
With the recent amendment, Central Bank of Turkey starts to monitor the foreign currency positions of metropolitan municipalities, municipalities, public economic enterprises and universities.
Nazali
Independent auditing of corporations was enacted in the Turkish Commercial Code Law No. 6102 as the primary regulation.
Bezen & Partners
Independent auditing refers to auditing of a company's financial statements, records, accounting practices and internal controls and other related matters by an independent auditor.
MGC Legal
Pursuant to Article 397 of the Turkish Commercial Code numbered 6102, the Council of Ministers designates companies that shall be subject to compulsory independent audit.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Stephenson Harwood
Welcome to this month's edition of our commercial review. For those of you heading off on summer breaks, we bring you some topical news on hotel booking sites ...
Matson Driscoll & Damico
This month MDD focuses on liability claims and looks at the benefits of getting the right technical accounting expert engaged early on to stress test quantum.
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
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Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
TMF Group
More than 50% of global companies have either already consolidated their Finance and Accounting functions to a shared service centre, or are considering doing so.
Bezen & Partners
The Capital Markets Board (the "CMB") (Sermaye Piyasası Kurulu) has recently published two new communiqués on the management and independent audit of the information systems...
Matson Driscoll & Damico
This month MDD focuses on liability claims and looks at the benefits of getting the right technical accounting expert engaged early on to stress test quantum.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Nazali
6102 sayılı Türk Ticaret Kanunu ("TTK") uyarınca her gerçek ve tüzel kişi tacir, ticari defterlerden biri olan envanter defterini tutmakla yükümlüdür
TMF Group
In most European countries, public entities are subject to IFRS and must prepare their accounts accordingly. While local GAAP is aligned to IFRS, it is here and in taxation that key differences emerge.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
Nazali
Independent auditing of corporations was enacted in the Turkish Commercial Code Law No. 6102 as the primary regulation.
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