CEE and CA Tax & Payroll Newsletter - June 2026
Get a better overview of the most important changes in tax, labour, and payroll legislation in Central and Eastern Europe and Central Asia.
Newsletter - srpanj 2026.
CEE and Central Asia Tax & Payroll Newsletter - June 2026 | MRS 23 – Kapitalizacija troškova zaduživanja u praksi | Važna dimenzija transparentnosti plaća: Rodno neutralno vrednovanje radnih mjesta | Novi dobrovoljni standard za izvještavanje o održivosti: što poduzeća trebaju znati | Snalaženje u revidiranim ESRS standardima | Financijsko izvještavanje europskih banaka: komparativna analiza za 2026. godinu
MRS 23 - Kapitalizacija troškova zaduživanja
Međunarodni računovodstveni standard 23 (MRS 23) uređuje računovodstveni tretman troškova zaduživanja. Standard zahtijeva kapitalizaciju troškova zaduživanja koji su izravno povezani sa stjecanjem, izgradnjom ili proizvodnjom kvalificirane imovine, dok se ostali troškovi priznaju kao rashod.
Gender-neutral job evaluation
As organisations prepare for the implementation of the EU Pay Transparency Directive, much of the discussion has focused on reporting obligations, salary transparency, pay structures and gender pay gaps. Yet one of the Directive's most important requirements often receives far less attention: gender-neutral job evaluation.
New Voluntary Sustainability Reporting Standard
On 3 July 2026, the European Commission adopted a new Voluntary Sustainability Reporting Standard for companies with up to 1,000 employees. The standard provides a simplified framework for sustainability reporting while also introducing a new value-chain cap, limiting the sustainability information that larger companies can request from smaller businesses in their value chains.
15 Jul 2026
Navigating the revised ESRS
Deep dive into the European Commission’s delegated regulation following Omnibus I
3 Jun 2026
European banks: benchmark study 2026
European banks continue to operate in a macroeconomic environment that remains uncertain. Geopolitical tensions, market volatility and evolving economic outlooks continue to shape forward-looking expectations across the sector. Yet, the analysis of major European banks’ 2025 annual reports does not show a generalised deterioration in credit risk. Can European banks sustain their resilience amid mounting...