The German financial landscape in 2026: balancing HGB tradition with IFRS & CSRD evolution
For companies operating in Germany, Austria and Switzerland, the financial reporting year of 2026 represents a crossroads between the country’s...
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For companies operating in Germany, Austria and Switzerland, the financial reporting year of 2026 represents a crossroads between the country’s...
The global standard: What is IFRS? The International Financial Reporting Standards (IFRS), governed by the IFRS Foundation, provide a "common...
Part III — Reporting in the age of digital comparability In this series of articles, our Head of Business Development, Per Närstad speak about...
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What will your auditors focus on? The revised guidance 2.2.6 of the ESEF Reporting Manual (Update August 2023) states that ‘information that is...
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ESEF (European Single Electronic Format) is the mandatory electronic reporting format for annual financial reports published by issuers whose...
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ESMA's 2024 ESEF taxonomy update. ESMA decided not to conduct an open consultation because the update contains purely technical amendments.