Beyond the GAAP no.182 - November 2023
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Beyond the GAAP no.182 - November 2023
As 2023 year-end closing approaches, we present our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. The study also indicates which texts are mandatory and which are optional for this reporting period.
Looking a little further into the future, we also consider the IASB’s recently published exposure draft of proposed amendments to IAS 32, IFRS 7 and IFRS 1 on the classification of financial instruments with characteristics of equity (“FICE”), for which the comment period runs until 29 March 2024.
Edouard Fossat Partner, President of Mazars' IFRS Committee Paris
Karolina Martin Director - IFRS Cape Town
