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
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.
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?
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.
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.
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.
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.
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
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.
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
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ELIG, Attorneys-at-Law
In joint stock companies, there are three types of audit mechanism, namely (i) statutory audit, (ii) optional audit and (iii) special audit.
Erdem & Erdem Law
The Resolution of the Council of Ministers dated 20.02.2017 and numbered 2017/9956 regarding the Amendment on the Annex to the Resolution on the Import Regime was published in the Official Gazette...
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
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
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.
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...
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.
TMF Group
Leases have long been favoured as a form of off-balance sheet financing. But that's set to change from 1 January 2019 when IFRS 16 comes into effect.
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.
TMF Group
The classic model of having an internal payroll department doesn't work today for many businesses.
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