Beyond the GAAP editions
Keep abreast of news, insights, and standards related to accounting on an international level by downloading our group publication: Beyond The Gaap.
The "Beyond the GAAP" newsletter is published by Forvis Mazars in Europe. Its purpose is to keep readers informed of accounting developments in Europe and around the world.
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. We highlight those texts that are now mandatory and those for which early application is permitted at this closing date.
Beyond the GAAP no. 198 – April 2025
Beyond the GAAP no. 197 – March 2025
Beyond the GAAP no. 196 – February 2025
Beyond the GAAP no. 195 – January 2025
On the financial reporting front, the statement of cash flows will be a key topic going forward for the IASB. The international standard-setter has started discussions on the Statement of Cash Flows and Related Matters project, which was launched following the third public consultation on its work plan for 2022-2026, with a particular focus on the impact of the new IFRS 18 standard.