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.170 – October 2022
On 28 October, the EU’s financial markets regulator, ESMA, published its European Common Enforcement Priorities for the annual financial and non-financial reporting for 2022.
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.
Beyond the GAAP no.180 – September 2023
The IASB began work again in September. It has published an exposure draft on volume 11 of Annual Improvements to IFRS Accounting Standards, and tentatively decided to widen the scope of its project on climate-related risks in the financial statements to include other sources of uncertainty.
Beyond the GAAP no.179 - July - August 2023
At international level but also as regards sustainability reporting, this issue of Beyond the GAAP features a detailed summary of the content of the first two standards that were released by the International Sustainability Standards Board (ISSB) at the end of June, IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 – Climate-related Disclosures.
Beyond the GAAP no.178 - June 2023
On 29 June, the International Accounting Standards Board (IASB) published a Request for Information as part of the Post-implementation Review (PiR) of IFRS 15 – Revenue from Contracts with Customers.