Audit

Impact on corporate tax when you prepare financial statement according to IFRS in 2017 If a Company decided to change local GAAP to IFRS or would like to do that in the future should be aware of new law in corporate tax for 2017. In most cases the profit before tax according to local GAAP is different from PBE according to IFRS but during the first 2 years of using IFRS the corporate tax and... »

Simultaneously with the entering into force of Act IX of 2016 liabilities recorded as collection flat rate in companies’ books and in their balance sheets for previous years on account of payment delays related to earlier business transactions shall be recorded against other expense, provided that the creditor has not claimed the collection flat rate until that date. If you are interested in... »