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In a historic move, the formation of the International Sustainability Standards Board (ISSB) has been announced at COP26, along with the release of two prototype sustainability standards. Read BDO’s news item and International Sustainability Reporting Bulletin to find out more about what this...
Estonian e-residency programme has gained its worldwide popularity being the pioneer governmental project designed to attract businesses through extremely convenient location-independent business management solutions. It was invented to give anyone, irrespective of his/her citizenship, location...
BDO has published its 31 December 2021 illustrative financial statements, which are available here. Along with the Q1 31 March 2021 and H1 30 June 2021 illustrative interim financial statements, these publications demonstrate the changes in IFRS that should be reflected in an entity’s financial...
The BDO Illustrative Financial Statements 2021, prepared in accordance with International Financial Reporting Standard (IFRS), is now available for download.This illustrative IFRS financial statement has been carefully prepared, but it has been written in general terms and should be seen as broad...
It is not uncommon nowadays for an employee and an employer to be located in different states. Due to Covid-19, more and more employees are asking for permission to work remotely from another country. This article explains how working abroad can affect social security obligations.The European...
The appointment of the sworn auditor(s) associated with a business entity may arise in the e-Business Register for three main reasons:The auditor appointed to a business entity (by the owners) is registered for the first time or the auditor is replaced with a new one (registration of the...
In Issue 2 of 2021 we take a close look to an M&A world recovering from the impact of COVID-19.
There are many reasons for taking an interest in how an entity generates and uses cash and cash equivalents. The balance of cash and cash equivalents along with cash receipts and payments determine an entity’s pres- ent and future solvency. An entity needs cash to cover its operating expenses...
Overview of the new VAT rules taking effect on 1 July 2021