Beyond the GAAP no. 192 - 2024
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Beyond the GAAP no. 192 - 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 Accounting Standards financial reporting and the first ESRS sustainability statements. This issue includes special features on both sets of recommendations.
Also in this issue, we look in more detail at the exposure draft on the equity method, published by the IASB in September 2024. The aim of the exposure draft is to clarify specific aspects of accounting treatment, rather than to carry out a fundamental review of the principles of the equity method. It also proposes amendments to certain controversial aspects of IAS 28 – Investments in Associates and Joint Ventures.
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Inge van Sloun Director
Audit & accounting advisory
The International Financial Reporting Standards (IFRS) are constantly under development. Complying with the standards, following the latest developments and analysing their possible impact can be an enormous challenge. Are you looking for expertise to help you with this? If so, you have found the right people at Forvis Mazars.