Beyond the GAAP
Keep abreast of news, insights, and standards related to accounting on an international level by downloading our group publication: Beyond The Gaap.
The "Beyond the GAAP" newsletter is published by Forvis Mazars in Europe. Its purpose is to keep readers informed of accounting developments in Europe and around the world.
Beyond the GAAP no. 196 – February 2025
Beyond the GAAP no. 195 – January 2025
On the financial reporting front, the statement of cash flows will be a key topic going forward for the IASB. The international standard-setter has started discussions on the Statement of Cash Flows and Related Matters project, which was launched following the third public consultation on its work plan for 2022-2026, with a particular focus on the impact of the new IFRS 18 standard.
Beyond the GAAP no. 194 – December 2024
Happy New Year from the Beyond the GAAP editorial team! The year 2024 concluded with the publication of targeted amendments to IFRS 9 and IFRS 7, aimed at contracts referencing nature-dependent electricity, often structured as PPAs (Power Purchase Agreements) or VPPAs (Virtual Power Purchase Agreements). These eagerly awaited amendments are detailed in this issue.
Beyond the GAAP no. 193 – November 2024
As 2024 year-end closing approaches, Beyond the GAAP presents our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. We have identified those texts that are mandatory, as well as those that are optional at this year-end.
Beyond the GAAP no.192 - October 2024
With a few weeks to go until the 2024 year-end, the European market regulator, ESMA, has published its recommendations for 2024 reporting. These cover both IFRS financial reporting and the first ESRS sustainability statements. This issue includes special features on both sets of recommendations.