Beyond the GAAP no. 202 – September 2025
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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 Committee (IFRS IC) has been asked to rule on the classification of exchange differences on intra-group loans and borrowings.
Meanwhile, efforts to revise Set 1 of the European Sustainability Reporting Standards (ESRS) are continuing. This month, the Sustainability Reporting Board (SRB) presented its roadmap for submitting technical advice to the European Commission at the end of November, and an interim report was published detailing the lessons learned from the outreach events conducted by EFRAG throughout September.
Beyond the GAAP is the English version of DOCTR'in and aims to cover topics of international scope by allowing you to disseminate information to your teams, anywhere in the world.
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Vinh Bui Partner, Head of Audit & Assurance
Beyond the GAAP no. 203 – October 2025
As the 2025 closing date approaches, DOCTR'in presents its traditional study on the IASB texts applicable as of 31 December 2025 as well as a summary of the ESMA and AMF recommendations for this decree. Given the uncertainties arising from the current economic and geopolitical context, both regulators underline the importance of transparent communication regarding material judgments and estimates,...
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 no. 200 – 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. 199 – May 2025
As we approach the half-yearly closing of accounts for 2025, 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.