Changes in the Accounting Act expected for 2024 and beyond
Our course will introduce you to the current wording of amendments to the Accounting Act (including any related decrees) becoming effective in 2024.
Our course will introduce you to the current wording of amendments to the Accounting Act (including any related decrees) becoming effective in 2024.
No dates available. If you are interested in attending the training, please fill the form.
I am interested in attending the trainingThe amendments involve changes in the definitions of net turnover and functional currency, and the obligation to prepare sustainability and income tax reports. We will also focus on the possible accounting implications of further changes in tax legislation (unrealised foreign exchange differences, Pillar II). In the second part, we will present the basic concepts of the new draft Accounting Act that should come into effect from 2025. Among other things, we will also have a look at the valuation of assets and liabilities (fair value, reflecting the time value of money) and the recognition of rents and subsidies.