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How to account for the Unemployment Insurance Fund's temporary subsidy?
COVID-19 How to account for the Unemployment Insurance Fund's temporary subsidy?
The Accounting Standards Board has ruled that subsidy paid by the Unemployment Insurance Fund should be recognised as government grant as treated in Accounting Standards Board Guideline (ASBG) 12, “Government Grants“. How to account for the Unemployment Insurance Fund's temporary subsidy? Grant Thornton Baltic sworn auditors Kristiine Villemi and Mart Nõmper explain the subject further.
Mart Nõmper
Mart Nõmper
| 13 May 2020
Should the influence of the coronavirus be recognized in the 2019 financial statements?
Financial reporting Should the influence of the coronavirus be recognized in the 2019 financial statements?
The crisis caused by the coronavirus is coinciding with the peak season for preparing annual reports. It raises the question of whether and how aspects related to the coronavirus be recognized in the 2019 financial statements and if so, how? Grant Thornton Baltic partner Mart Nõmper gives instructions in his article.
Mart Nõmper
Mart Nõmper
| 29 Mar 2020
5 ideas for getting more benefits out of the work done by auditors
Assurance 5 ideas for getting more benefits out of the work done by auditors
Auditors are like conspirators – people know they exist, but few understand what they are up to and why they are valuable. In general, the public hears about auditors only when something goes wrong somewhere.
Mart Nõmper
Mart Nõmper
| 09 Mar 2020