Prozessoptimierung in der richtigen Reihenfolge

Prozessoptimierung

Prozessoptimierung in der richtigen Reihenfolge: Die meisten Unternehmen beginnen bei Schritt 4 oder 5. 🧐

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Elon Musk:

„The most common mistake of a smart engineer is to optimize something that should not be there.“

ESMA Topics 2025

ESMA and European enforcers will focus in 2025 on the following topics:

1. International Financial Reporting Standards (IFRS) financial statements: liquidity considerations and accounting policies; judgements, and significant estimates.

2. Sustainability statements: materiality considerations in reporting under the European Sustainability Reporting Standards (ESRS); scope and structure of the sustainability statements; and disclosures related to Article 8 of the Taxonomy Regulation.

3. European Single Electronic Format (ESEF) digital reporting: common filing errors found in the Statement of Financial Position.