Beyond the GAAP no. 107 - January 2017
For its part, ESMA has published extracts from its enforcement database for the 20th time, bringing the number of decisions published up to a total of 223 over a little more than a decade.
This month’s special study takes a look at the recent work from the IFRS Interpretations Committee on foreign currency transactions and advance consideration, to enable our readers to get to grips with any changes that will apply to them.