Key points: Order No. 291, dated December 30, 2022, announces amendments to the accounting standards adopted by the National Accounting Council. The basis is Law No. 25/2018,...Read More

Key points: Explanatory notes are a mandatory part of financial statements, not an optional supplement. Small entities provide a shorter set of notes, but….Read More

The National Accounting Council approved the amendment of several SKKs and publishes them for comments from interested parties. The approved amendments facilitate economic entities...Read More