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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.185 - February 2024
Last November, we reported the publication of an IASB exposure draft of proposed amendments to IAS 32, IFRS 7 and IFRS 1 on the classification of financial instruments with characteristics of equity (“FICE”). In this issue, we present the IASB's proposals on three of the topics covered by these amendments: how to account for rights and obligations arising from legal or regulatory requirements, instruments that are settled in the entity's own equity instruments, and obligations requiring the entity to purchase its own equity instruments (including puts on non-controlling interests). These proposals are sure to prompt reactions from stakeholders.
Beyond the GAAP no.184 - January 2024
The IASB continued its deliberations on draft amendments to IFRS 9 and IFRS 7, considering comment letters received. The IASB's discussions focused on the SPPI qualification and associated indicators, as well as on financial assets with non-recourse features and contractually linked instruments, for which stakeholders expressed reservations about the existence of alternative structures avoiding the application for requirements of the standard.
Beyond the GAAP no.183 - December 2023
Happy New Year from everyone at Beyond the GAAP! The IASB work plan alone suggests that this new year will be a busy one on the accounting front.
Beyond the GAAP no.181 - October 2023
Beyond the GAAP no.170 – October 2022
On 28 October, the EU’s financial markets regulator, ESMA, published its European Common Enforcement Priorities for the annual financial and non-financial reporting for 2022.