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IFRS Example Financial Statements 2021
The member firms of Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS Team, develops general
Audit Audit your auditor
An increasing number of companies in Estonia cross the threshold of turnover and balance sheet volume that requires them to order an audit or financial review
Sustainability Tips for maximizing the longevity of a family business
Something that family businesses should consider besides earning a profit is maintaining mutual relations between family members and devoting attention early
Audit New guide provides tips for conducting a public procurement to contract for audit services
A new guide has been produced by the Auditors’ Association and the Ministry of Finance for public sector entities conducting procurements for audit services.
Audit Error-strewn data in the Commercial Register
Analysis of the correctness of data in the Commercial Register uncovered an astonishing fact: the Commercial Register data on auditors of companies contained
Assurance The Estonian Auditors’ Association has made suggestions for development of the Commercial Register.
The representatives of the board of the Auditors’ Association met Secretary General of the Ministry of Justice Tõnis Saar and Deputy Secretary General of the
Consolidation Consolidation and Brexit
It will soon be time to prepare annual reports for the financial year 2020. Estonian companies with parent companies in the UK will have to take into account
Annual reports Listed companies get extension for complying with new requirement
Under a European Union directive, publicly listed companies must adopt the European Single Electronic Format, ESEF. But they will probably not have to file
Annual reports Annual reports – an unsung marketing method
An annual report can be a great calling card and the secret to doing business more successfully, even though Estonian business people aren’t all that active in
Advisory What is the difference between a good and a mediocre financial manager?
Mart Nõmper, Sworn Auditor and Head of Audit and Assurance Services, and Mikk Mägi, Head of Financial Advisory at the pan-Baltic audit, outsourcing and
Financial advisory Why determine the value of assets at a company and how to choose the right method?
After the year of the coronavirus, there is good reason to review the value of a company’s assets with particular care. Even more, because the value of some
Case study Assurance and advisory services: Amserv Grupp AS
We performed the statutory financial audit for consolidation group of Amserv Grupp AS, which includes several companies in Estonia and Latvia.
Assurance services Auditor’s liability and insurance
What happens if the auditor makes a mistake? Which is the auditor’s liability in case when the auditor does not notice discrepancies in the report or hides
Crisis management How will the new situation affect accounting and auditing?
Auditors, accountants and other white-collar workers have recently been working mainly from home offices. We can expect that more and more audits and
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
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
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