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.166 - May 2022
As we approach the half-yearly closing of accounts, Beyond the GAAP presents a snapshot of the new standards and interpretations applicable from 1 January 2022 (both mandatory and optional). In addition to this overview, we bring you a summary of the ESMA recommendations published on 13 May. The European Securities and Markets Authority has identified the key issues to address in the interim financial statements in the context of Russia’s invasion of Ukraine. ESMA has also published specific recommendations on the forthcoming implementation of IFRS 17–Insurance Contracts.
Beyond the GAAP no.165 - April 2022
As reported in our previous issue, Turkey was recently added to the list of hyperinflationary economies. As a result, groups will need to apply IAS 29 to their Turkish operations for all financial periods that include 1 April 2022, notably the interim financial statements to 30 June. Beyond the GAAP provides a recap of this little-used standard, which can often prove complicated to apply.
Beyond the GAAP no.164 - March 2022
Com o início do conflito armado na Ucrânia iniciado há mais de um mês, as entidades devem avaliar, desde já, as consequências desta crise ao nível do impacto nas suas demonstrações financeiras, pese embora, o nível de exposição possa ser distinto para cada entidade. Apesar das autoridades reguladoras já terem partilhado as suas preocupações referentes às divulgações que devem ser efetuadas, há determinados assuntos que ainda devem ser clarificados. A newsletter deste mês aporta alguns esclarecimentos sobre a temática em questão.
Beyond the GAAP no.163 - February 2022
Embora a atualidade do mês de fevereiro tenha sido parca em termos regulamentares ao nível do reporting corporativo, a presente situação na Ucrânia é totalmente diferente e das mais dramáticas.
Beyond the GAAP no.161 - December 2021
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.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.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.