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. 162 - January 2022
For many years, Beyond the GAAP has been presenting regulatory changes and the standard-setters’ ongoing projects in order to provide readers with a relevant and effective watch on accounting news. The adoption of IFRSs by the European Union in the early 2000s, and the constant evolution of these standards since then, have been the basis of our monthly newsletter over the course of our 161 previous issues.
Beyond the GAAP - No.161 - December 2021
As 2021 gives way to 2022, the Beyond the GAAP editorial team would like to wish you all the best for the coming year! We expect another busy year in terms of accounting news, with an obvious major development being the expected completion of the Primary Financial Statements project. However, the key focus of the year is likely to be the development of sustainability reporting standards.
Beyond the GAAP - No.160 - November 2021
As 2021 approaches its close, we present our traditional year-end overview of the new standards and amendments applicable at 31 December. Once again, no major new standards have been published this year, but insurers should take note: the European Union has finally adopted IFRS 17 (with some tweaks) and it will come into effect from 1 January 2023. Early application is permitted.
Beyond the GAAP - No.159 - October 2021
At the end of October, the European Securities and Markets Authority (ESMA) published its common priorities at European level for the 2021 reporting period.
Beyond the GAAP - No.158 - September 2021
While many were waiting, sometimes apprehensively, for the IASB's (tentative) decision on the reintroduction of goodwill amortisation, the Board held off at its September meeting, asking the staff to conduct further research on the subsequent accounting for goodwill.