"Beyond the GAAP" Newsletter

The "Beyond the GAAP" newsletter is published by Mazars. The purpose of this newsletter is to keep readers informed of accounting developments.

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Beyond the GAAP no.126 - October 2018

During October, the European legislators have endorsed interpretation IFRIC 23 – Uncertainty over Income Tax Treatments. Meanwhile, the IASB has published new short, but focused, documents.

Beyond the GAAP no.125 - September 2018

As the IASB is asked to re-examine some aspects of IFRS 17, we enter a period of uncertainty as regards both EFRAG’s work on the endorsement advice and the likely effective date of the standard. This also has implications for the deferral of IFRS 9, an alternative which many European bancassurers and insurance companies opted for. Meanwhile, the IFRS IC has published four agenda discussions; in this issue, we discuss the two relating to capitalisation of borrowing costs.

Beyond the GAAP no.124 - July-August

This issue of Beyond the GAAP brings a piece of good news for our readers, as we all return to work following a well-deserved break: our financial instruments experts have saved you some effort by reading and summarising the IASB’s particularly dense Discussion Paper on the classification of financial instruments as liabilities or equity, published at the beginning of the summer. See our ‘A Closer Look’ feature for our summary of the DP.

Beyond the GAAP no.123 - June 2018

After focusing on half-yearly reporting and on IFRS 15 and IFRS 9 in our last edition, this month’s special study presents a Benchmark on disclosures by entities at 31 December 2017 on the future impact of IFRS 16. The level of information provided varies greatly, and, unsurprisingly, is on average rather limited. It is as well to remember that entities should expand these disclosures at 30 June 2018.

Beyond the GAAP no.122 - May 2018

Target:the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A loser look’studies will support you in their preparation.

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