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Business risk services Internal audit set to become compulsory in local governments 28 Jun 2022
On 12 May 2022, the Government of the Republic approved a draft amendment to the Local Government Act that makes internal audit a requirement in local
Sustainability Mandatory sustainability reporting for large companies 30 May 2022
From reporting periods starting 2024 onwards, the Corporate Sustainability Reporting Directive (CSRD) will require all large companies to report on
Legal Amendments to Employment Contracts Act enter into force on 1 August 20 May 2022
The European Union directive on transparent and predictable working conditions has been transposed into national law. The corresponding amendments come into
Audit IFRS Interim Example Financial Statements 2022 18 May 2022
The sample of Grant Thornton's recent interim report with comments has been prepared in accordance with all the latest amendments to IFRS and is a good
Sustainability The future of ESG (Environmental, Social, and Governance) reporting explored 15 May 2022
The Environmental, Social, and Governance (ESG) reporting landscape is evolving rapidly and will change even more so in the coming months and years, and as a
Case study Grant Thornton Baltic supports accounting client in becoming publicly listed 26 Apr 2022
In May, the latest Estonian company will become listed on Nasdaq First North, the alternative list of the Tallinn Stock Exchange – the digital product sale
Crisis management Planning and communication are front and centre in crisis management 07 Apr 2022
In every crisis, an optimistic view of the future should be combined with a bulletproof crisis plan that helps a business navigate the worst situations. A few
Tax Developments in Estonia on the global minimum tax front 11 Mar 2022
On 22 December 2021, the European Commission introduced a draft of a minimum tax directive designed to impose on large corporations an obligation to pay at
Business risk management Six important questions about whistleblowing 09 Mar 2022
The so-called Whistleblower Protection Act has raised many practical questions. Here are some of the most common questions that have been asked by clients of
Women in Business Opening the door to diverse talent 07 Mar 2022
In 2022, Grant Thornton’s Women in Business research has once again tracked the position of women in senior management across the world, and the progress
Case study Good work gets deserved recognition 26 Jan 2022
The auditors of Grant Thornton Baltic audited the 2020 IFRS annual report of the public interest entity UPP Olaines OÜ consolidation group.
Global economy Keeping hand on the global business pulse 26 Jan 2022
After leaping back strongly from the darkest days of the pandemic, the global mid-market could only manage a small additional step forward in the second half
Whistleblowing Changing the perception of whistleblower as martyr means new obligations for companies 24 Jan 2022
A whistleblower has to feel safe in order to have the courage to start shining the light on problem areas in an organization. An EU directive soon to come into
Tax Key changes in tax legislation in the Baltics in 2022 20 Jan 2022
In the beginning of the year, several tax changes were introduced in Estonia, Latvia and Lithuania.
Tax VAT reduction possible on bad debts from 2022 17 Jan 2022
From 1 January 2022, the Estonian Value-added Tax Act will have a new section, 291, setting forth the conditions on the basis of which taxable persons can
Transfer prices Amendments to transfer pricing regulation put more focus on profit shifting 13 Jan 2022
From 2022, an updated regulation will take effect, regarding the methodology for determining transactions between related persons. Since it was adopted in
Case study Grant Thornton Baltic helps Hepsor to make its stock market debut 13 Jan 2022
Late last November, trading of shares of one of the Estonia’s biggest real estate developers, Hepsor AS, began on the Nasdaq Tallinn exchange. Grant Thornton
Financial management Chief accountants and CFOs: don’t forget an important task before Christmas! 10 Dec 2021
Companies’ credit agreements generally contain customer-specific conditions called covenants. December is the last chance to check whether the company is
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