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Audit IFRS Interim Example Financial Statements 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 assistant in preparing IFRS interim reports.
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Parental benefit Calculation of parental benefit to change starting 1 September
The calculation of tax-exempt income changed in 2018. To avoid the obligation to pay additional income tax on the basis of tax returns, more attention must be paid to which categories of income are counted toward taxable annual income. One taxable type of income is the parental benefit, which will be calculated under new principles starting 1 September of this year.
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Legal Amendments to Employment Contracts Act enter into force on 1 August
The European Union directive on transparent and predictable working conditions has been transposed into national law. The corresponding amendments come into force on 1 August 2022, but it would be a good idea for employers to start preparing for this date already.
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Data protection Know the rules for video surveillance
Video surveillance is used on streets, vehicles, shops, offices – pretty much everywhere. Whenever anyone leaves home – and as soon as they close the door behind them – they can wind up on someone else’s camera footage. Even when hiking in the woods, it’s possible to be captured by a wildlife camera.
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Case study We advised German company RAUMEDIC
Grant Thornton Baltic OÜ advised German company RAUMEDIC AG on the acquisition of aktsiaselts A&G. RAUMEDIC AG is a leading developer and manufacturer of systems and components and a partner to medical and pharmaceutical industries. Core business of aktsiaselts A&G is production of medical supplies.
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    Results found: 63

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    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
    Labor law The ABCs of hiring a new employee 14 Feb 2022
    Employers have to deal with three important aspects that lead to an employment relationship between employer and employee: job interview, pre-contractual
    Transaction advisory The experience of a businessman who sold his life’s work: how to get top dollar from the Chinese 10 Feb 2022
    A businessman who started a company in Estonia even before the country had regained independence, Kevin Probert-Ehaver, recently sold his life’s work – the
    Case study We advised German company RAUMEDIC 13 Jan 2022
    Grant Thornton Baltic OÜ advised German company RAUMEDIC AG on the acquisition of aktsiaselts A&G. RAUMEDIC AG is a leading developer and manufacturer of
    Case study We advised international insurance broker Howden on entering the Estonian market 20 Dec 2021
    Grant Thornton Baltic advised Howden Finland Oy, the market leader in Finland and part of the international group Howden Broking, on the acquisition.
    Labor Law Child leave system to change next year 29 Nov 2021
    Effective 1 April 2022, when the system for taking child leave will change in the Employment Contracts Act, all parents of children under 14 years of age will
    Legal Deadline for workplace risk assessments is approaching 18 Aug 2021
    Under the Occupational Health and Safety Act, employers must compile a risk assessment of the working environment. It is mandatory for employers who have at
    Labor law What possibilities do employers have to stay afloat in a crisis? 09 Apr 2021
    The coronavirus restrictions have put many employers in a very difficult situation. When turnover is down, it’s time to analyse what would lead the company
    Labor law Home offices have been the biggest game-changer in employment relationships 09 Apr 2021
    The coronavirus crisis, which started a little more than a year ago, changed quite a few things in employment relationships. One of the most important changes
    Legal 2021 We have a new Head of Legal Services 01 Feb 2021
    In January 2021, Catre Kasak who has over ten years of experience in the field of law, joined Grant Thornton Baltic as a new Head of Legal services. Catre’s
    Remote working Remote working leads the concept of employment injury to absurd 25 Nov 2020
    The employer has an obligation to ensure the safety of its employee, but in the conditions of a home office, a legal requirement may become absurd, it was
    E-commerce The ever-saturating sphere of e-commerce: how to stay alive and prosper? 25 Nov 2020
    The spread of the coronavirus has brought a leap in the adoption and utilisation of e-commerce, but when moving your business online, it is necessary to first
    Labor law Unemployed people can temporarily work, and their benefits increase 14 Aug 2020
    Amendments to the Labour Market Services and Benefits Act (hereinafter LMSBA) and the Unemployment Insurance Act create the possibility of temporary
    Remote work A five-year leap in two months: remote work as a new norm 07 Jul 2020
    Remote work due to the coronavirus in companies is becoming a new positive trend, which is difficult to reverse, but both companies and employees will benefit
    Legal Collecting debts during the crisis 29 Jun 2020
    Businesses in various sectors do not have a positive outlook for their turnover forecasts due to the corona crisis. As a result, they may have an extra
    Administrative fine Prosecuting offenders will be easier and the penalties will be bigger in the future 19 Jun 2020
    A new concept in Estonian legal system, administrative fine, was sent to coordination round to the relevant ministries by the Ministry of Justice. The new fine
    Paternity leave New paternity leave system comes into effect from 1 July 20 May 2020
    The state is changing the parental leave and benefits system once again and starting from the 1st of July 2020, the paternity leave will increase from 10 to 30
    Legal The debtors are not obliged to submit bankruptcy petitions in the coming months 20 May 2020
    The amendment of Bankruptcy Act entered into force, where the commencement of the term of the obligation to submit bankruptcy petition shall be suspended for
    18 of 63 article
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