AccountingThe future of non-financial reporting – an update on sustainability reporting
The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.
|4 min read|24 Jul 2023
AccountingNew group reporting standard on income tax information enacted Teaser
New Group Reporting Standard on Income Tax Information is compulsory from June 21, 2024. It discloses income tax and corporate tax information on foreign affiliates on a country-by-country basis.
|2 min read|24 Jul 2023
AccountingAccounting for the inflation adjustment premium
The Institute of Public Auditors in Germany (IDW Institut der Wirtschaftsprüfer) has now is-sued its opinion on the presentation of the employer's obligation in the financial statements. We will inform you about the details.
|3 min read|27 Apr 2023
Energy costsWhat companies can do against electricity price increases
The reduction in the EEG surcharge extends the scope of companies to be fully ex-empted from the electricity concession fee. What you should consider for the formal application of the exemption from the electricity concession fee.