Beyond the GAAP no. 193 - 2024
DienstenAudit & assuranceCorporate reportingAudit & accounting advisoryInternationale nieuwsbrieven
Beyond the GAAP no. 193 - 2024
As 2024 year-end closing approaches, Beyond the GAAP presents our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. We have identified those texts that are mandatory, as well as those that are optional at this year-end.
This issue also includes the main news items for the month, including the IASB’s publication of an exposure draft that proposes amendments to various aspects of IAS 37 – Provisions, Contingent Liabilities and Contingent Assets on the recognition and measurement of provisions (which would lead to the withdrawal of IFRIC 21 – Levies), as well as various publications from the IFRS Foundation and European Commission on sustainability topics.
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Inge van Sloun Director
Audit & accounting advisory
Onze experts hebben een brede achtergrond en uitgebreide ervaring binnen financial audit en financiële verslaggeving. Vanuit deze expertise kunnen wij u helpen om te voldoen aan diverse vereisten - niet als onafhankelijk accountant, maar samen met u, als vertrouwde business partner. Hierbij is ons uitgangspunt dat onze gezamenlijke output ‘audit ready’ is: klaar om te worden gecontroleerd en geaccepteerd...