Beyond the GAAP No.136 - September 2019
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Beyond the GAAP No.136 - September 2019
September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee (IFRS IC).
One related to the determination of the lessee’s incremental borrowing rate when applying IFRS 16, and the other to the classification and presentation of liabilities or assets related to uncertain tax positions. This, therefore, seemed the ideal time to present our study of information on the impacts of the initial application of IFRIC 23 presented by a sample of French and European issuers (CAC 40 and Euro Stoxx 50) in their IFRS interim financial statements to 30 June 2019.
