Beyond the GAAP no.162 - January 2022

For many years, Beyond the GAAP has been presenting regulatory changes and the standard-setters’ ongoing projects in order to provide readers with a relevant and effective watch on accounting news. The adoption of IFRSs by the European Union in the early 2000s, and the constant evolution of these standards since then, have been the basis of our monthly newsletter over the course of our 161 previous issues.

Although Beyond the GAAP has already ventured into the field of non-financial reporting news in the past, the first issue of 2022 is an opportunity for us to extend our hope that the newsletter will enable you to follow sustainability reporting news, as well as accounting news, in the future. The intensified standardisation work in this area, whether by EFRAG or the ISSB, and the increased interconnection of financial and non-financial reportings, means that companies and their auditors need to keep a close eye on developments around this new “big bang”. We thank you warmly for your attention and your loyalty!