Mondaq Europe: Accounting and Audit
Jun He Law Office
The State Council has issued the Decision of the State Council to Revise the Customs Audit Regulations of the People's Republic of China, providing various revisions including a provision for...
Deloitte Cyprus
Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
Deloitte Cyprus
Deloitte's Discovery & Digital Forensics professionals help organisations to react quickly and confidently in a crisis, investigation or dispute.
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
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?
KPMG Luxembourg
My last article treated the topic of customer profitability—but this is just one dimension of profitability.
KPMG Luxembourg
The law of 23 July 2016 on the audit profession and Regulation (EU) N° 537/2014 on specific requirements regarding the statutory audit of public interest entities extend the responsibilities...
KPMG Malta
This is the second in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements...
KPMG Malta
The new accounting standard dealing with leases has now been with us for nearly a year.
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 ("Authority") has softened restrictions for individuals working as independent auditors.
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.
TMF Group
Establish accounting operations.
Shearman & Sterling LLP
On 31 October 2016, the FRC published a report following its review of certain aspects of tax reporting of 33 pre-informed FTSE 350 companies' annual reports and accounts.
Deloitte
As European IFRS reporters enter 2017, the first generation of Expected Credit Loss (ECL) models have generally been developed, and granular transitional impacts quantified.
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.
Asters
On 1 January 2017, the Law of Ukraine "On Amendments to the Law of Ukraine "On Fundamental Principles of State Supervision (Control) in the Sphere of Commercial Activity"...
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Reed Smith (Worldwide)
On 31 January 2017, the Department for Business, Energy and Industrial Strategy published guidance on these obligations which gives some much needed further detail on how the new obligations will work.
Erdem & Erdem Law
Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.
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.
Deloitte
In recent years, the regulatory and governance framework in financial services organisations has become increasingly complex.
Goodman Derrick LLP
Question: what is the extent of solicitors' duty of disclosure, and in particular is there a duty to disclose information gained from acting for one client to another?
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.
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...
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
Deloitte Luxembourg
In an era of continued challenges around conduct and behavior for firms, regulators and boards are more aware of the issues and prepared to act.
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
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