The EU has endorsed IFRS 15 Revenue from Contracts with Customers (Regulation 2016/1905/EU). The objective of the new standard is to provide companies with clearer principles on how and when they should recognise revenue. The standard’s effective date is 1 January 2018.

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A Regulatory Technical Standard on access to regulated information at Union level has been adopted and published: Regulation 2016/1437/EU

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The Commission has launched a consultation to review the current Macro-prudential arrangements, with the goal of delivering a more useable framework within the EU

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The Commission nominated Jean-Paul Gauzès, former Member of the European Parliament, as President of the Board of the European Financial Reporting Advisory Group (EFRAG). The nomination of Mr Gauzès was previously endorsed by the European Parliament and the Council. The following day, the General Assembly of EFRAG formally appointed Mr Gauzès for a three-year term.

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European Commission proposes public tax transparency rules for multinationals

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European Commission launches a public consultation on disclosure of non-financial information by certain large companies

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The European Commission will not propose for endorsement the interim standard on rate regulated activities, IFRS 14. IFRS 14 is a temporary standard offering an accounting option to companies that adopt IFRS for the first time. The European Commission will not propose IFRS 14 for endorsement in the EU because very few European companies would fall within its scope. The Commission will consider any future standard on rate regulated activities for endorsement in the EU under its normal process.

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The Commission publishes the summary of responses to the Public consultation on further corporate tax transparency

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