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. 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 the focus of much of the news. On 3 December, after several months of intense work involving all stakeholders, EFRAG submitted its technical advice on the revised draft European Sustainability Reporting Standards (ESRS) to the European Commission (EC). The EC must now take this into account in order to produce a new delegated act on ESRS (“Set 2”), replacing the July 2023 act (“Set 1”), which remains applicable to wave 1 companies for the 2025 financial year.
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, in particular for impairment tests of non-financial assets, recoverability of deferred tax assets, revenue recognition, inventory valuation, restructuring operations and credit risk assessment.
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.
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.