Beyond the GAAP 122
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Beyond the GAAP 122
Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation.
In passing, take the time to review the details of IAS 34 on interim financial statements in our crossword!
Themenübersicht
Highlights
A closer look
- Disclosures in the interim accounts under IFRS 15
- Disclosures in the interim accounts under IFRS 9
- Standards and interpretations applicable at 30 June 2018
Events and FAQ
Conversion to international accounting standards
With the prevailing trend towards bringing the accounting in consolidated and separate financial statements into line, transitioning to IAS/IFRS is growing in importance. To enhance the clarity and efficiency of reporting, many companies are also opting to adapt their internal accounting to the principles of external financial reporting in accordance with IFRS.