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.134 - June 2019
The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close.
Beyond the GAAP no.133 – May 2019
As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer.
Beyond the GAAP no.132 - April 2019
This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May.
Beyond the GAAP no.131 - March 2019
In March, the IASB completed its marathon discussions on the proposed amendments to IFRS 17 – Insurance Contracts (see our ‘A Closer Look’ feature). The Exposure Draft is now scheduled for publication at the end of June, and the Board has tentatively decided that the comment period will be three months (thus including August).
Beyond the GAAP no.130 – February 2019
News from the IASB continues to be dominated by work to amend IFRS 17, to which we return in this edition’s special study. This project even seems to overshadow progress on other issues, such as the presentation of financial statements, or the finalisation (with no changes to the standards) of work on segment reporting and interest rates. The fact remains that the latest news from the March IASB meeting suggests that there is no appetite, on the IASB’s part, for change on the thorniest aspect of IFRS 17, the level of contract aggregation.