Beyond the GAAP 129

With annual report season in full swing, this issue of Beyond the GAAP is a slightly quicker read than last month’s issue. However, it does contain some particularly significant news, notably a number of interesting agenda decisions published by the IFRS Interpretations Committee.

Following the IASB’s decision to re-open IFRS 17 – Insurance Contracts (see last issue), the time has now come for the Board to identify which topics will form the subject of amendments. Beyond the GAAP presents the proposals to date in this month’s ‘A Closer Look’ feature.

Topics

Highlights

IFRS highlights
Crossword

A closer look

IASB planning amendments to IFRS 17 – Insurance Contracts

Events and FAQ

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Beyond the GAAP 130

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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.