Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
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...
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.
Welcome to part 4 of our 6-part article series about how audit committees ("ACs") can prepare and deal with new legislation.
All public interest entities have to tender when required – there is no exception to the rule.
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
My last article treated the topic of customer profitability—but this is just one dimension of profitability.
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...
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.
Turkey's Public Oversight Accounting and Auditing Standards Authority has revised certain rules for independent auditors.
Turkey's Public Oversight, Accounting and Auditing Standards Authority ("Authority") has softened restrictions for individuals working as independent auditors.
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...
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.
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.
As European IFRS reporters enter 2017, the first generation of Expected Credit Loss (ECL) models have generally been developed, and granular transitional impacts quantified.
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.
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"...