By Ronald Krol, EJP Accountants & Adviseurs
When reference is made to real estate within the Dutch reporting rules on property, the (intended) use should be distinguished for property for own use (Guidelines for annual reporting hereinafter referred to as: RJ 212) and investment property (RJ 213 / Guidelines for annual reporting for small legal entities, hereinafter referred to as: RJk B2).
By Allan Mundell, Nolands SA
IFRS 15 is effective for accounting periods that start on or after 1 January 2018. As with various other recent amendments and new standards issued by the International Accounting Standards Board, the standard provides choices of the process to follow on transition.
By Béla Kakuk, BPiON
We all know that technology has reached the level that robots can take over many repetitive tasks from humans and mimic their activities, reaching effciency and better quality levels. The accounting and payroll profession is not immune to these trends; moreover, they are some of the first sectors significantly impacted by RPA (Robotic Process Automation) methodologies.
By Luciano Gomes dos Santos, Maciel Auditores
At the end of each business year, partners and shareholders meet to discuss the distribution of the company dividend. These profits which are vital for further growth and expansion must be allocated wisely.
By Roland Ogink, deJong & Laan
People take steps with a goal in mind. They want to get somewhere; reach a point on the horizon. The same applies to us. Sometimes, we move towards our goal in a straight line, while at other times, the road bends or has side paths. Straight ahead with a bend every now and again. The point on the horizon is clear to us; to become the best audit practice for SMEs!
By Paul Gambles, MBMG Group
On 26 January 2017, Thailand took a step towards compliance with the Common Reporting Standard, an international system for different tax authorities to exchange information. After several years of delay, the Kingdom joined the Global Forum on Transparency and Exchange of Information for Tax Purposes, becoming its 139th member.
