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Beyond the GAAP no.71 - October 2013
Although this new presentation has changed, you will find all the usual features in this edition. We will continue to provide a monthly summary of news about European and international accounting standards in a simple accessible manner and without bias.
This month, we have decided to provide an update on the future standard on insurance contracts, IFRS 4 phase II. We have done our best to make it accessible; it is up to you to tell us if we have succeeded!