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In May 2017, after almost 20 years of development, the International Accounting Standards Board published IFRS 17 "Insurance Contracts". IFRS 17 completely replaces the current IFRS 4 (published in March 2004) and the full application of the new standard becomes effective for annual periods beginning on or after January 1, 2023.
Sustainable development has been at the center of European politics for a long time, and the European Union has not left out this expected segment of business. Today, companies are increasingly trying to join forces with each other in order to create and adapt new ideas, turning towards sustainable business.
As of January 1, 2023, the euro is the official currency and legal tender in the Republic of Croatia. On that day, the Republic of Croatia becomes the twentieth member state of the euro area, and the euro becomes the official monetary unit and legal tender in the Republic of Croatia.
Segmental information is one of the ways to increase transparency in financial statements prepared for investors and shareholders, especially for business areas that are significant and drive the entity's overall business strategy. IFRS 8 (International Financial Reporting Standards) requires that information provided to management be published in annual financial statements, so that investors and other users of the entity's financial statements have access to all information.
A business information system that enables complete control over business processes in a company, i.e. ERP (enterprise resource planning) - is one of those tools that proved to be excellent during the pandemic because they guided their users towards profit. However, most organizations do not know whether they are getting the best returns and results from their ERP system.
Every two months, the UK regional office of Grant Thornton surveys more than 600 leaders of mid-sized companies, who share their expectations and priorities for the future. This explains the factors behind the numbers and what companies can do to prepare for the coming crisis. The latest survey showed that business optimism remains relatively high compared to consumer confidence, which has been at a multi-year low, and leaders are aware that they must act now in order to survive the coming months.
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Timely and appropriate accounting is crucial for corporate governance
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