Beyond the GAAP
Keep abreast of news, insights, and standards related to accounting on an international level by downloading our group publication: Beyond The Gaap.
The "Beyond the GAAP" newsletter is published by Mazars in Europe. Its purpose is to keep readers informed of accounting developments in Europe and around the world.
Beyond the GAAP no.184 - January 2024
The IASB continued its deliberations on draft amendments to IFRS 9 and IFRS 7, considering comment letters received. The IASB's discussions focused on the SPPI qualification and associated indicators, as well as on financial assets with non-recourse features and contractually linked instruments, for which stakeholders expressed reservations about the existence of alternative structures avoiding the application for requirements of the standard.
Beyond the GAAP no.183 - December 2023
Happy New Year from everyone at Beyond the GAAP! The IASB work plan alone suggests that this new year will be a busy one on the accounting front.
Beyond the GAAP no.182 - November 2023
As 2023 year-end closing approaches, we present our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. The study also indicates which texts are mandatory and which are optional for this reporting period.
Beyond the GAAP no.181 - October 2023
Beyond the GAAP no.180 – September 2023
The IASB began work again in September. It has published an exposure draft on volume 11 of Annual Improvements to IFRS Accounting Standards, and tentatively decided to widen the scope of its project on climate-related risks in the financial statements to include other sources of uncertainty.