Beyond the GAAP 127
Laden Sie sich hier die aktuelle Ausgabe unseres Beyond the GAAP-Newsletters.
Beyond the GAAP 126
During October, the European legislators have endorsed interpretation IFRIC 23 – Uncertainty over Income Tax Treatments. Meanwhile, the IASB has published new short, but focused, documents.
As the end of the year gets ever closer, it is time for issuers to think about preparing their year-end financial statements. On that note, our ‘A Closer Look’ feature in this issue looks at the financial reporting recommendations published by the AMF (the France’s Financial Markets Authority) and ESMA, which are traditionally published in October and are always useful for identifying the areas the regulators will focus on in their review of issuers’ financial documents.
Topics
Highlights
A closer look
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.