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.
Moroğlu Arseven
Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
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.
Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
ICSA
New insurance accounting rules threaten to be just as complex as their forebears.
Deloitte
Credit Institutions are currently in the process of implementing solutions in response to the IFRS 9 Standard.
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.
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Shearman & Sterling LLP
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
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.
Moroğlu Arseven
Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
Pinsent Masons LLP
The Basel Committee on Banking Supervision and the International Financial Reporting Standards (IFRS) Foundation have signed a memorandum of understanding (MoU) aimed at fostering long-term financial stability...
Deloitte
Credit Institutions are currently in the process of implementing solutions in response to the IFRS 9 Standard.
PKF
Μια από τις κυριότερες υπηρεσίες της PKF στην Κύπρο είναι να παρέχει υπηρεσίες στους πελάτες της σε
ICSA
New insurance accounting rules threaten to be just as complex as their forebears.
Jalszovsky Law Firm
While dividends are the result of a happy process, namely the profitable operation of one's business...
Clyde & Co
The National Audit Office (NAO) has today published its study ‘Managing the costs of clinical negligence in trusts' focusing on work undertaken by the Department of Health and NHS Resolution.
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.
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