Mondaq Europe: Accounting and Audit
KCG Partners Law Firm
On 19 March 2018 the annual exchange of views between the Committee on ECON of the European Parliament and the representatives of the IASB and the IFRS Foundation was significant...
PKF O’Connor, Leddy & Holmes Limited
In this article, Shane O'Donovan, a Tax Manager with PKF O'Connor, Leddy & Holmes Ltd, who specialises in providing tax consultancy advice to high net worth individuals and SMEs, gives advice on dealing with a Revenue Audit.
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 Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
TMF Group
The country has eased slightly in complexity since its 47th placing in the 2017 Financial Complexity Index. Poland is the 51st most complex place in the world for accounting and tax compliance...
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
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.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
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.
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.
Clyde & Co
On 9 April 2018, the Financial Reporting Council ("FRC") published its much anticipated updated Sanctions Policy applicable to the Audit Enforcement Procedure ...
TMF Group
Brazil, Italy, France, Mexico among the top 10 most complex while the Cayman Islands, BVI, Jersey, Hong Kong make up the least complex places in the world for financial compliance.
TMF Group
通过定制化与本地化客户解决方案,提供广泛的会计与税务服务,并实现较高的客户满意度。
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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.
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...
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.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
TMF Group
TMF Group, in association with ACCA, looks at the big issues for businesses planning to set up or expand in Germany and the tax and accounting regulations to consider.
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
Abbatescianni Studio Legale e Tributario
The caveat emptor principle, that literally means let the buyer beware, has been followed for many years by the Courts of England. These simple words were an easy focus for judicial thought, a principle to be invoked when the going is difficult, a guide to be followed amid the baffling uncertainties of litigation.
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.
KPMG Luxembourg
In April, ESMA published its findings on the European Common Enforcement Priorities 2016[1] (read more about ESMA's 2017 activity report in this article).
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