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
Varje månad publiceras nyhetsbrevet Beyond the GAAP för att hålla dig uppdaterad om aktuella frågor inom finansiell rapportering och hållbarhetsrapportering.
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 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.
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.
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