"Beyond the GAAP" Newsletters in English
You can read here our "Beyond the GAAP" Newsletters published by Forvis Mazars in English. The purpose of these newsletters is to keep readers informed of accounting developments.
Beyond the GAAP no. 115 - October 2017
The IASB has put some last-minute finishing touches to IFRS 9, with an amendment on debt instruments with symmetric prepayment options and with the inclusion (in the Basis for Conclusions) of its analysis of the standard’s provisions on the modification of financial liabilities. All that remains is for the European Union to accelerate the endorsement of the amendment so that European entities do not have to switch accounting policies between 2018 and 2019!