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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. 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
Referring to the IFRS accounting standards, the IFRS Foundation published near-final illustrative examples on 24 July showing how to improve the presentation of climate-related uncertainties in the financial statements.
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. We highlight those texts that are now mandatory and those for which early application is permitted at this closing date.