Beyond the GAAP no.172 - December 2022

As 2022 gives way to 2023, the whole editorial team at Beyond the GAAP
would like to wish you all the best for the coming year! While there will
probably still be much to discuss on the accounting front, there is sure to be
even more activity in terms of sustainability reporting, both at European and
international level. In particular, the European Commission is expected to
endorse the delegated acts on sector-agnostic ESRS by 30 June 2023.

On 21 December, the IASB officially closed Phase 1 of the Post-implementation Review of
IFRS 9 - Classification and Measurement. While the IASB has concluded that IFRS 9 in
general meets the objectives of improving the financial information provided on financial
instruments, the Board has nevertheless announced some draft amendments, to be issued
in the first quarter of 2023.


Beyond the GAAP no.172 - December 2022
Index no.172 - December 2022