Beyond the GAAP no.100 - May 2016

Throughout these 100 editions of Beyond the GAAP, we helped you follow the developments of Business Combinations phase II, understand the genesis of the consolidation package or the different phases of IFRS 9, the new standard on financial instruments… Four years in a row, we have announced the forthcoming publication of the new standard on Revenue recognition, and have kept you holding your breath month after month with the progress of the Leases project. We have even explained what SORIE meant, and that the balance sheet would be forever replaced by the Statement of Financial Position.

We take the opportunity of the 100^th issue to thank you for your loyalty and encouragements. As a gift, we have added a crossword – accounting related, sorry – to this issue.