Beyond the GAAP newsletter
Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.
Latest issues.
Beyond the GAAP no. 213 – September 2026
22 October 2026
At its September meeting, the IASB completed its redeliberations on the revision of IAS 28 and made further progress on its statement of cash flows and amortised cost measurement projects.
Beyond the GAAP no. 212 – July-August 2026
22 September 2026
The autumn of 2026 begins with a packed IFRS agenda, featuring a number of major IASB initiatives: the withdrawal of the agenda decision on reverse factoring; a draft amendment to IFRS 18 on the presentation of certain tax expenses; the completion of the post-implementation review of IFRS 16; and preparations for the post-implementation review of IFRS 9 on hedge accounting. Aside from their technical nature, these developments confirm the focus on the readability of financial statements, the consistency of classifications and the costs of implementing the standards.
Beyond the GAAP no. 210 – May 2026
19 June 2026
As we approach the half-yearly closing of accounts for 2026, Beyond the GAAP presents our traditional overview of the standards and interpretations published by the IASB, indicating where they are in the EU endorsement process. We highlight those texts that are now mandatory and those for which early application is permitted at this closing date.
Beyond the GAAP no. 209 – April 2026
19 June 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 IASB continues to update its accounting standards. Following the publication of IFRS 18 – Presentation and Disclosure in Financial Statements and IFRS 19 – Subsidiaries without Public Accountability, changes are coming for regulated activities with the publication, announced for the second quarter, of IFRS 20 – Regulatory Assets and Regulatory Liabilities.