Technical update 07.2015

| nemanja |
A monthly roundup of the latest developments in financial reporting, audit, taxation and legislation from the IASB, IFAC, the European Union, the OECD and elsewhere Audit Ethical standards The International Ethics Standards Board for Accountants (IESBA) has issued a proposed standard, Responding to Non-Compliance with Laws and Regulations. Its aim is to guide auditors, other […]

Temporary Tax Assessment 2015

| I.A.S. |
VIEW PDF We would like to bring to your attention that the Temporary Tax Assessment for 2015 is approaching. We urge you to give due consideration to the matter so as to ensure that the payment of the relevant tax liability is performed in a timely manner. Deadline for Payment of Temporary Tax In accordance […]

Technical update

| I.A.S. |
The International Accounting Standards Board (IASB) publishes investor guidance online under the title of The essentials to raise investor awareness of International Financial Reporting Standards (IFRS) and to enhance the insights that investors can obtain when analysing information produced by IFRSbased financial statements.

IFRS 15 Revenue from Contracts with Customers

| I.A.S. |
IFRS 15 that was issued on 28th of May 2014 provides a single, principles based five-step model to be applied to all contracts with customers. It will improve comparability of reported revenue over a range of industries, companies and geographical areas globally.
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