Beyond the GAAP
I varje utgåva hittar du:
Nyheter kopplade till IFRS Accounting Standards (nya standarder, ändringar, IASB-projekt, beslut från IFRS Interpretations Committee samt godkännandeprocessen inom EU)
Aktuella nyheter och prioriteringar från ESMA (European Securities and Markets Authority)
Nyheter om standarder för hållbarhetsrapportering, inklusive ESRS från EFRAG och IFRS Sustainability Disclosure Standards från ISSB
Varje utgåva finns tillgänglig i PDF-format.
Beyond the GAAP - June 2025
The whole editorial team is extremely proud and delighted to announce that Forvis Mazars Partner Claire Dusser has been appointed by the IFRS Foundation as a new member of the IFRS Interpretations Committee (IFRS IC). She will serve a three-year term from 1 July 2025.
Beyond the GAAP no. 210 – Maj 2026
Inför upprättandet av de halvårsvisa boksluten för 2026 erbjuder DOCTR’in sin sedvanliga genomgång av de standarder och texter som har publicerats av International Accounting Standards Board, med beaktande av processen för deras antagande på europeisk nivå. I studien presenteras de regler och standarder som är obligatoriska att tillämpa samt de som kan tillämpas frivilligt vid detta bokslutstillfälle.
Beyond the GAAP no. 209 – April 2026
This month, the IASB and IFRS IC have continued their work on supporting the implementation of IFRS 18 from 2027 onwards, signing off four new agenda decisions – including an eagerly-awaited decision on the presentation of a foreign exchange difference from an intragroup monetary liability (or asset).
Beyond the GAAP no. 208 – March 2026
The International Accounting Standards Board continues to develop its accounting framework. Following the publication of IFRS 18 and IFRS 19, changes are now expected in the area of regulated activities with the publication, announced for the second quarter, of IFRS 20.
Beyond the GAAP no. 206 – February 2026
On 26 February 2026, exactly one year after the European Commission adopted its “Omnibus I” package of measures to simplify sustainability reporting requirements, the “Content” directive has been published in the Official Journal of the European Union. This directive amends the CSRD on sustainability information to be provided by companies and the CSDDD on due diligence. The EU member states now have...
Beyond the GAAP no. 206 – January 2026
This month, the IASB approved updates to six agenda decisions of the IFRS IC, a move made necessary by the application of IFRS 18 as of 1 January 2027, which will replace IAS 1.
Beyond the GAAP no. 205 – December 2025
This month, regulatory developments in the field of sustainability were marked by the final adoption, by the European co-legislators, of a compromise text on the ‘Content’ Directive. This is part of the Omnibus I package, aimed at simplifying CSRD requirements on sustainability reporting and the CSDDD on due diligence.
Beyond the GAAP no. 204 – November 2025
This month, sustainability reporting has been in the spotlight in many news stories. On 3 December, after several months of intensive work involving all stakeholders, EFRAG submitted its technical opinion on the revised draft of the European Sustainability Reporting Standards (ESRS) to the European Commission (EC). The EC must now take this into account in preparing a new delegated act on the ESRS...
Beyond the GAAP no. 202 – September 2025
This month, the IASB has discussed a number of projects: targeted amendments to IAS 37, the equity method, FICE (Financial Instruments with Characteristics of Equity), the statement of cash flows, and amortised cost measurement. It should also be noted that the new standard on the presentation of financial statements (IFRS 18), though not yet mandatory, is already under discussion: the IFRS Interpretations...
Beyond the GAAP no. 201 – July-August 2025
This summer has seen significant progress on the work to simplify European sustainability reporting standards through the Omnibus I package proposals.
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