A Newsletter "Beyond the GAAP" é publicada mensalmente pela Mazars. O objectivo deste documento é manter o leitor informado sobre os desenvolvimentos na área da contabilidade.
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.
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.
Beyond the GAAP no.157 - July-August 2021
In mid-July, the European adoption process for IFRS 17 took a big step forward when the Accounting Regulatory Committee voted to endorse the new standard. EU endorsement is now expected in the fourth quarter of 2021.
Beyond the GAAP no.156 - June 2021
At the end of June, Hans Hoogervorst, Chair of the International Accounting Standards Board, has stepped down after a 10-year tenure. Andreas Barckow, who has previously served on several IFRS Foundation advisory bodies, has taken over for a first mandate as head of the IASB as of 1 July. As the IASB changes its chairman and several Board members are replaced, the IASB's work plan is still ambitious, with major projects to be completed.
Beyond the GAAP no.155 - May 2021
As is now traditional at this time of year, this issue of Beyond the GAAP presents a rundown of the new standards that are mandatory or permitted at the 30 June 2021 half-yearly closing.
Beyond the GAAP no.154 - April 2021
In its final report on the “fitness check” on the EU framework for public reporting by companies, which began in 2018, the European Commission has concluded that IFRSs ensure high-quality financial information and comparability of financial statements. However, the findings on non-financial reporting were less encouraging, despite some progress thanks to the Non-Financial Reporting Directive (NFRD).
Beyond the GAAP no.153 - March 2021
Here we are in March again with something of a feeling of déjà vu, and it is unfortunately still difficult to estimate the full extent of the pandemic’s impact on companies’ financial performance.
Beyond the GAAP no.152 - February 2021
A major development this month is the publication of a proposed amendment to IFRS 16 in the light of the ongoing public health crisis: the practical expedient that was rushed through by the IASB last spring may now be applied to rent concessions granted up to 30 June 2022, rather than 30 June 2021.
Beyond the GAAP no.151 - January 2021
2021 opens with a relatively stable IFRS framework in which to prepare the consolidated financial statements for this financial year, given the limited number and scope of the standards coming into force on 1 January.