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Accounting Accounting for the inflation adjustment premiumThe 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.
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Energy costs What companies can do against electricity price increasesThe 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.
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Reporting Impact of CSRD on non-EU entitiesOn 28 November, the Council and Parliament of the European Union (EU) approved the Corporate Sustainability Reporting Directive (CSRD), which expands the scope of entities and subsidiaries required to comply with sustainability report-ing requirements and introduces different reporting requirements for non-EU parent entities and EU-based parents and subsidiaries. The CSRD requires different disclosure standards and staggered effective dates, depending upon the type of entity. Due to the layers of complexity, entities with revenue or operations in the EU are encouraged to evaluate the impact of the CSRD immediately.
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Audit & Assurance Your application for limiting the EEG-surcharge in difficult timesBAFA: COVID-19 pandemic is force majeure.
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