Beyond the GAAP - the monthly newsletter on financial and sustainability reporting
Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.
Beyond the GAAP no.152 - February 2021
A major development this month is the publication of a proposed amendment to IFRS 16 in the light of the ongoing public health crisis: the practical expedient that was rushed through by the IASB last spring may now be applied to rent concessions granted up to 30 June 2022, rather than 30 June 2021.
Beyond the GAAP no.151 - January 2021
2021 opens with a relatively stable IFRS framework in which to prepare the consolidated financial statements for this financial year, given the limited number and scope of the standards coming into force on 1 January.
Beyond the GAAP no.150 - December 2020
As we move into the new year, the Beyond the GAAP editorial team would like to wish you all the best for 2021: here’s hoping that the health crisis will soon be over...
Beyond the GAAP no.149 - November 2020
While 2020 has required a lot of work on the accounting impacts of the public health crisis, it should also be noted that most companies are now done with the upheaval resulting from the implementation of new standards (although IFRS 16 remains an enforcement priority at 31 December).
Beyond the GAAP no.148 - October 2020
Since the beginning, our mission for Beyond the GAAP has been to keep you informed of accounting developments and to provide clarification and insight, in an environment where changes to accounting frameworks and regulators’ activities require constant vigilance from businesses and their auditors.
The launch of our new brand provides an opportunity for us to renew our commitment to this mission, as we present the new visual identity for Mazars and Beyond the GAAP. We are proud of our wide readership and will continue to apply our expertise and analysis to shed light on accounting news.
The launch of our new brand provides an opportunity for us to renew our commitment to this mission, as we present the new visual identity for Mazars and Beyond the GAAP. We are proud of our wide readership and will continue to apply our expertise and analysis to shed light on accounting news.
Beyond the GAAP no.147 - September 2020
The underlying trend observed for several months (indeed, years) towards a growing overlap between financial and non-financial reporting seems even more pressing at a time when the European Union has shifted up a gear in its approach to the standardisation of non-financial reporting by involving EFRAG, the European Financial Reporting Advisory Group.
Beyond the GAAP No.142 - March 2020
This Mazars Newsletter aims to inform some topics that are being discussed among the different players in the audit and accounting profession regarding:
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
Beyond the GAAP No.142 - March 2020
This Mazars Newsletter aims to inform some topics that are being discussed among the different players in the audit and accounting profession regarding:
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
Beyond the GAAP No.142 - March 2020
This Mazars Newsletter aims to inform some topics that are being discussed among the different players in the audit and accounting profession regarding:
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
Beyond the GAAP No.142 - March 2020
This Mazars Newsletter aims to inform some topics that are being discussed among the different players in the audit and accounting profession regarding:
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.
(i) international financial reporting standards (hereinafter referred to as IFRS), and given the current situation;
(ii) COVID-19 and all its challenges.