![Lucilla Aymon](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/contenus-globaux/group-data-base/contact-photos/panoramic/lucilla-aymon/58008147-1-eng-GB/d362c5206f8c-Lucilla-Aymon.jpg.webp)
Beyond the GAAP no.105 - November 2016
Françoise Flores joins the IASB just as the finishing touches are being put to the future IFRS 17 – Insurance Contracts standard as well as to the Conceptual Framework, which will provide the foundation for future standard-setting projects. After this, the IASB will begin a new chapter, focusing on better communication in financial reporting. It will focus particularly on the presentation of financial performance, a topic that will surely be of interest to all stakeholders. However, no major new standards are scheduled for the coming years.
While IFRS 15 and IFRS 9 do not become mandatory until 2018, in this issue we also list the new standards, amendments and interpretations that are applicable for the 2016 financial statements.