Mondaq Europe: Accounting and Audit
Elias Neocleous & Co LLC
Article 113 of the Auditors Law number 53(I) of 2017 provides a "grandfathering" provision for audit firms registered before 29 June 2008 to re-register under the new law.
Shearman & Sterling LLP
On 27 October 2017, ESMA published its annual public statement on European common enforcement priorities for 2017 IFRS financial statements, setting out the priorities that listed companies ...
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
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.
KPMG Luxembourg
With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.
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.
PrimeTax AG
The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.
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...
Moroğlu Arseven
Companies in Turkey must now make information disclosures to the Central Bank when their foreign currency loans and foreign exchange loans (either from Turkey and abroad) amount to $15 million or more.
Eryürekli Attorney Partnership
On January 5, 2018, Capital Markets Board ("Board") published 2 (two) new communiqués; (i) Communiqué on Information Systems Management numbered VII-128.9 ("Communiqué numbered VII-128.9") and ...
Clyde & Co
On 9 April 2018, the Financial Reporting Council ("FRC") published its much anticipated updated Sanctions Policy applicable to the Audit Enforcement Procedure ...
Shearman & Sterling LLP
On 13 December 2017, the FRC's Financial Reporting Lab announced publication of its report on the digital future of corporate reporting.
Shearman & Sterling LLP
On 15 December 2017, the FRC published a bulletin entitled "The Auditor's Association with Preliminary Announcements made in accordance with U.K. Listing Rules."
Shearman & Sterling LLP
On 18 December 2017, the Financial Reporting Council (the "FRC") announced publication of its pilot Audit & Assurance Lab report.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
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.
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Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
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...
Eryürekli Attorney Partnership
On January 5, 2018, Capital Markets Board ("Board") published 2 (two) new communiqués; (i) Communiqué on Information Systems Management numbered VII-128.9 ("Communiqué numbered VII-128.9") and ...
Clyde & Co
On 9 April 2018, the Financial Reporting Council ("FRC") published its much anticipated updated Sanctions Policy applicable to the Audit Enforcement Procedure ...
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.
Deloitte
When applying for jobs after finishing university, Deloitte jumped out due to its excellent reputation as a graduate employer.
Shearman & Sterling LLP
On 15 December 2017, the FRC published a bulletin entitled "The Auditor's Association with Preliminary Announcements made in accordance with U.K. Listing Rules."
Abel & Imray
An IP audit is a comprehensive review, carried out by an IP professional, of a business's existing IP assets, including patents, trade secrets, trade marks, designs and copyright.
Shearman & Sterling LLP
On 18 December 2017, the Financial Reporting Council (the "FRC") announced publication of its pilot Audit & Assurance Lab report.
Shearman & Sterling LLP
On 27 October 2017, ESMA published its annual public statement on European common enforcement priorities for 2017 IFRS financial statements, setting out the priorities that listed companies ...
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