Newsletter „Beyond the GAAP“ 135

The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close.

Last but certainly not least, don’t forget to read our special study on the IASB’s proposals to prepare for the interest rate benchmark reform. The consultation period may be over, but there will be lively discussions after the holidays!

Topics

Highlights

IFRS highlights
European highlights

A Closer Look

ESMA sets out expectations regarding deferred tax assets resulting from carry-forward of tax losses
Key points of the ED on amendments to IFRS 17

Events and FAQ

Document

135 - Beyond the GAAP

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Services

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.