Beyond the GAAP - the monthly newsletter on financial and sustainability reporting
Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.
This newsletter is available in English only.
This newsletter is available in English only.
Beyond the GAAP no. 138 - November 2019
As 2019 draws to a close, we present our usual overview of applicable standards and interpretations, with IFRS 16 – Leases obviously being the key new standard for this year.
Beyond the GAAP no. 137 - October 2019
As the end of the year approaches, we’ve reached the time when European enforcers publish their recommendations for year-end financial reporting.
Beyond the GAAP no. 136 - September 2019
September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee (IFRS IC).
Beyond the GAAP no. 135 - July & August 2019
Following the summer break, IAS 12 – Income Taxes and IFRS 17 – Insurance Contracts are in the spotlight, with consultations on both from the IASB as well as a detailed Public Statement from ESMA, the European enforcer, on the former.
Beyond the GAAP no. 134 - June 2019
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.
Beyond the GAAP no. 133 - May 2019
As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer.
Beyond the GAAP no. 132 - April 2019
This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May.
Beyond the GAAP no. 131 - March 2019
In March, the IASB completed its marathon discussions on the proposed amendments to IFRS 17 – Insurance Contracts (see our ‘A Closer Look’ feature). The Exposure Draft is now scheduled for publication at the end of June, and the Board has tentatively decided that the comment period will be three months (thus including August).
Beyond the GAAP - no. 130 - February 2019
News from the IASB continues to be dominated by work to amend IFRS 17, to which we return in this edition’s special study.
Beyond the GAAP no. 129 - January 2019
With annual report season in full swing, this issue of Beyond the GAAP is a slightly quicker read than last month’s issue.