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.
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
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.
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The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.
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...
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.
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 ...
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.
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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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...
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.
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 ...
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.
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.
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
Elias Neocleous & Co LLC
Specific legislation on agency and distribution arrangements was first introduced in preparation for entry into the European Union.
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