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Beyond the GAAP n°150 - December 2020
In this issue, we present the issues identified by the IASB in its Post-implementation Review of the “new” consolidation Standards, which have now been in effect for several years and which have given rise to various questions regarding practical application.
We also provide a summary of the feedback received by the Board on its General Presentation and Disclosures exposure draft. The forthcoming redeliberations will doubtless require a lot of time and effort during 2021... and maybe beyond.