IFRS update – Week 26, 2019

27 juni 2019Administrator

Een wekelijks overzicht van de laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) en externe verslaggeving.

Bron: accountant.nl
IFRS update – Week 26, 2019

Rekenkamer tikt Financiën op de vingers

26 juni 2019Administrator

De Rekenkamer tikt de staatssecretaris van Financiën op de vingers omdat die niet op tijd nagaat of bepaalde regels bij het heffen van belastingen wel voldoen.

Bron: accountant.nl
Rekenkamer tikt Financiën op de vingers

'Subsidie stekkerauto's duurder dan gedacht'

26 juni 2019Administrator

Subsidies op elektrische auto’s zijn een nog duurdere manier om de CO2-uitstoot terug te dringen dan het kabinet tot dusver heeft gemeld.

Bron: accountant.nl
'Subsidie stekkerauto's duurder dan gedacht'

'Ondernemingen qua ethiek nog lange weg te gaan'

26 juni 2019Administrator

Het aantal ceo’s dat ontslagen wordt vanwege ethisch onaanvaardbaar handelen stijgt, maar het schort bij veel bedrijven nog altijd aan de organisatiecultuur.

Bron: accountant.nl
'Ondernemingen qua ethiek nog lange weg te gaan'

ASML beste reputatie van Nederlandse organisaties

26 juni 2019Administrator

Techbedrijf ASML heeft van alle organisaties in Nederland de beste reputatie.

Bron: accountant.nl
ASML beste reputatie van Nederlandse organisaties

Normen persoonsgericht onderzoek gelden ook voor EY Aruba

26 juni 2019Administrator

EY heeft onrechtmatig gehandeld door de algemeen directeur van de Stichting ‘Fundacion Lotto pa Deporte’ (Lotto) op Aruba onvoldoende gelegenheid tot wederhoor te bieden. Dat heeft de Hoge Raad gezegd.

Bron: accountant.nl
Normen persoonsgericht onderzoek gelden ook voor EY Aruba

Oorzakenanalyse benoemt zeven thema's voor controlekwaliteit

25 juni 2019Administrator

Goede accountantscontrole vraagt om voldoende tijd voor planning, uitvoering en reflectie door het controleteam. Ook een divers samengesteld team, goed procesmanagement en de kwaliteit van de gecontroleerde organisatie maken verschil.

Bron: accountant.nl
Oorzakenanalyse benoemt zeven thema's voor controlekwaliteit

Klachten Wakkere Accountant tegen NBA-bestuursleden ongegrond

25 juni 2019Administrator

De klachten die de Stichting Wakkere Accountant heeft ingediend tegen drie (voormalige) NBA-bestuursleden vallen buiten het bereik van het tuchtrecht, zijn onvoldoende geconcretiseerd en onvoldoende onderbouwd. Dat zegt de Accountantskamer.

Bron: accountant.nl
Klachten Wakkere Accountant tegen NBA-bestuursleden ongegrond

Vermogen miljonairs gemiddeld drie miljoen euro

25 juni 2019Administrator

Op 1 januari 2017 telde Nederland 115 duizend miljonairshuishoudens. Gemiddeld beschikten zij over een vermogen van ruim drie miljoen euro. Dat is 55 keer zo hoog als het vermogen van niet-miljonairs. Hun besteedbaar jaarinkomen is drie keer zo hoog.

Bron: accountant.nl
Vermogen miljonairs gemiddeld drie miljoen euro

Digitalisering centraal tijdens congres Europese mkb-accountants

24 juni 2019Administrator

De Europese federatie van accountants in het mkb (EFAA) organiseert op 27 juni een internationale conferentie, waarin digitalisering van de mkb-praktijk centraal staat. De NBA is gastheer van de conferentie.

Bron: accountant.nl
Digitalisering centraal tijdens congres Europese mkb-accountants

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0:n.startsWith(MESSAGE_PREFIX))&&window.location.search.startsWith(ADS_PARAM$1)&&document.dispatchEvent(new CustomEvent("pixel",{detail:{type:"click"}}))}}dispatchEvent(e){document.dispatchEvent(new CustomEvent("pixel",{detail:e}))}}var State;!function(e){e[e.Pending=0]="Pending",e[e.Loaded=1]="Loaded",e[e.Failure=2]="Failure",e[e.TimedOut=3]="TimedOut",e[e.Errored=4]="Errored"}(State||(State={}));const CAF_SCRIPT_SRC=`https://www.google.com/adsense/domains/caf.js?${GOOGLE_MV3_URL_PARAMS}`,TIMEOUT_SCRIPTS=Number(GOOGLE_CAF_TIMEOUT_SCRIPTS),TIMEOUT_CALLBACKS=Number(GOOGLE_CAF_TIMEOUT_CALLBACKS);class StateMachine{constructor(){this.state=State.Pending}transitionTo(e){this.state=e}transitionFromPendingTo(e){this.done||(this.state=e)}get loaded(){return this.state===State.Loaded}get timedOut(){return this.state===State.TimedOut}get done(){return this.state!==State.Pending}}class Ads{constructor(e,t){this.state={script:new StateMachine,blocks:new 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0:t.error_code;n?(this.state.script.transitionTo(State.Failure),this.failureReason=`caf_pageloaderror_${n}`):this.state.script.transitionTo(State.Loaded)},this.onBlockLoaded=(e,t,n,i)=>{this.blocksLoaded.push({containerName:e,adsLoaded:t,isExperimentVariant:n,callbackOptions:i}),this.state.blocks.done||(t?this.state.blocks.transitionTo(State.Loaded):this.blocksLoaded.length>=this.blocks.length&&(this.state.blocks.transitionTo(State.Failure),this.failureReason=`caf_adloadfail_${e}`))},this.onTimeout=()=>{this.state.script.transitionFromPendingTo(State.TimedOut),this.state.blocks.transitionFromPendingTo(State.TimedOut)},this.blocks=e,this.options=t}get loaded(){return this.state.script.loaded&&!this.blocksLoaded.map((e=>e.adsLoaded)).includes(!1)}waitForBlocks(){return __awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=()=>{const n=performance.now();if(this.state.blocks.done)return this.cafLoadTime=Math.round(n-this.cafStartTime),void e();const i=this.blocksLoaded.map((e=>e.adsLoaded));i.includes(!1)||i.length>=this.blocks.length?e():setTimeout(t,50)};t()}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){try{const e=yield this.injectScriptTags();return this.cafStartTime=performance.now(),e&&void 0!==window.google?(new window.google.ads.domains.Caf(Object.assign(Object.assign({},this.options),{pageLoadedCallback:this.onPageLoaded,adLoadedCallback:this.onBlockLoaded}),...this.blocks),TIMEOUT_CALLBACKS>0&&setTimeout(this.onTimeout,TIMEOUT_CALLBACKS),yield new Promise((e=>{const t=()=>{this.state.script.done?e():setTimeout(t,10)};t()}))):void this.state.script.transitionTo(State.Failure)}catch(e){return void(this.error=e.toString())}}))}toCallbacks(){return{adLoadedCallback:this.blocksLoaded.slice(-1)[0],pageLoadedCallback:this.pageLoaded,cafTimedOut:this.state.script.timedOut||this.state.blocks.timedOut,cafLoadedMs:this.cafLoadTime,googleAdsFailure:!!this.failureReason}}toContext(){const e={cafScriptWasLoaded:this.state.script.loaded,cafScriptLoadTime:this.cafLoadTime,callbacks:this.toCallbacks};return this.error&&(e.js_error={message:this.error}),this.state.script.loaded||(e.zeroclick={reason:"googleAdsFailure"}),e}mockFailedState(){this.state.blocks.transitionTo(State.Failure),this.state.script.transitionTo(State.Failure)}}class TagManager{constructor(e){this.injected=!1,this.identifier=e}inject(){if(this.injected)return;if(!this.identifier)return;if("TEST"===this.identifier)return;const e=document.createElement("script");e.setAttribute("src",`https://www.googletagmanager.com/gtag/js?id=${this.identifier}`),document.head.appendChild(e),this.track(),this.injected=!0}track(){this.push("js",new Date),this.push("config",this.identifier)}push(e,t){window.dataLayer||(window.dataLayer=[]),window.dataLayer.push(arguments)}}const 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e.searchParams.append(ADS_PARAM,"1"),this._baseURL.searchParams.forEach(((t,n)=>{e.searchParams.append(n,t)})),e}get pageOptions(){const e=Object.assign({},this._pageOptions);return Object.keys(this._pageOptions).forEach((t=>{t.startsWith("bodis")&&delete e[t]})),e}get cannotLoadAds(){return!this.ads.loaded}get wantsToServeAds(){return new URLSearchParams(window.location.search).has(ADS_PARAM)}get adsMode(){return this.ads.loaded&&this.wantsToServeAds}get adsReady(){return this.wantsToServeAds&&!this.cannotLoadAds}get noAdsRedirectUrl(){const e=new URLSearchParams(window.location.search);return KNOWN_CAF_PARAMS.forEach((t=>e.delete(t))),`${window.location.origin}?${e.toString()}`}get callbacks(){return this.ads.toCallbacks()}toContext(){return Object.assign({blocks:this.blocks,pageOptions:this.pageOptions},this.ads.toContext())}}class CookieConsentManager{constructor(){this.injectScriptTag=()=>__awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=document.createElement("script");t.setAttribute("src",COOKIE_CONSENT_JS_URL),t.addEventListener("load",(()=>this.awaitConsent(e))),t.addEventListener("error",(()=>e(!1))),document.head.appendChild(t)}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){this.injected||!COOKIE_CONSENT_JS_URL||isLocal()||(this.injected=yield this.injectScriptTag())}))}awaitConsent(e){let t=0;const n=setInterval((()=>{t+=1,20===t&&(clearInterval(n),e(!0)),void 0!==window.__tcfapi&&(window.addEventListener("ConsentActivity",(t=>{const{detail:{status:n}}=t;n&&e(!0)})),clearInterval(n))}),50)}}class App{main(){var e,t;return __awaiter(this,void 0,void 0,(function*(){if(this.parkResponse=decode(),this.findDomainResponse=yield getFindDomain(),!this.findDomainResponse)throw new Error("Domain failed to load.");this.pixels=Pixels.build(this.findDomainResponse),null===(e=this.pixels)||void 0===e||e.listenForEvents(),this.adblock=new Adblock,yield 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0,(function*(){this.state=e,e.init(this.context),yield this.track()}))}transitionToDisabled(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.message(e.message),Render.revealPage(),yield this.track()}))}track(){var e;return __awaiter(this,void 0,void 0,(function*(){if(!this.state.track)return Promise.resolve();try{const t=this.state.trackingType;return null===(e=this.pixels)||void 0===e||e.dispatchEvent({type:t}),trackVisit({context:this.context,callbacks:this.google.callbacks},t)}catch(e){return}}))}get eligibleForZeroClick(){const{cannotPark:e,canZeroClick:t,zeroClick:n}=this.findDomainResponse,{cannotLoadAds:i,wantsToServeAds:s}=this.google;return this.adblock.state!==Blocking.BLOCKED&&(!!t&&(!!e||(!(!i||s)||!!(null==n?void 0:n.reason))))}get context(){var e,t,n,i;const s=this.findDomainResponse,a=this.parkResponse,o=null===(e=this.state)||void 0===e?void 0:e.toContext(),r=null===(t=this.adblock)||void 0===t?void 0:t.toContext(),d=null===(n=this.google)||void 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Partners in Finance

Accountants & Financieel adviseurs in Hellevoetsluis, Rockanje en Oud Beijerland

Maand: juni 2019

IFRS update – Week 26, 2019

Rekenkamer tikt Financiën op de vingers

'Subsidie stekkerauto's duurder dan gedacht'

'Ondernemingen qua ethiek nog lange weg te gaan'

ASML beste reputatie van Nederlandse organisaties

Normen persoonsgericht onderzoek gelden ook voor EY Aruba

Oorzakenanalyse benoemt zeven thema's voor controlekwaliteit

Klachten Wakkere Accountant tegen NBA-bestuursleden ongegrond

Vermogen miljonairs gemiddeld drie miljoen euro

Digitalisering centraal tijdens congres Europese mkb-accountants

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