Directive (EU) 2022/2464 on corporate sustainability reporting (the "CSRD") was adopted at the end of 2022 and entered into force in January 2023, with a transposition deadline of 6 July 2024.

Proper accounting for grants, state aid and exchange rate differences in the financial statements carries significant risks. Accountants, tax advisors and auditors are paying close attention to it at this time.

The Stop-the-Clock Directive (Directive (EU) 2025/794), which postpones the application of certain provisions of the EU's Corporate Sustainability Reporting Directive (CSRD)...

As part of the European Commission's agenda to simplify and enhance competitiveness in relation to sustainability reporting obligations under the Corporate...

November 2024 – The Corporate Sustainability Reporting Directive (EU) 2022/2464 (the "CSRD") required EU member states to complete its transposition by 6 July 2024.

As of 1 January 2021, an amendment to the Income Tax Act entered into force, which brought three basic changes in the area of fixed assets - an increase in the acquisition price of tax-depreciated tangible assets...