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In this edition, Beyond the GAAP will return to the main decisions taken by the Boards on the changes to be made to these standards before their first application.We also welcome the appointment of M. Patrick de Cambourg (Honorary Chairman of Mazars) as president of the Board of the French accounting standards setter, the Autorité des normes comptables (ANC). The whole editorial team at Beyond the GAAP is convinced that he will be able to bring all the accounting skills of France together to make a valuable contribution to European and international accounting debates.
Highlights
- IFRS
A closer look
- New standard on revenue recognition: the IASB and the FASB review the guidance on licences and performance obligations