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Beyond the GAAP
"Beyond the GAAP" to comiesięczna publikacja przygotowywana przez ekspertów Mazars. Celem tego newslettera jest informowanie czytelników o najnowszych zmianach w dziedzinie rachunkowości.
Newsletter jest dostępny w języku angielskim.
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Beyond the GAAP no. 148 - October 2020
Since the beginning, our mission for Beyond the GAAP has been to keep you informed of accounting developments and to provide clarification and insight, in an environment where changes to accounting frameworks and regulators’ activities require constant vigilance from businesses and their auditors.
The launch of our new brand provides an opportunity for us to renew our commitment to this mission, as we present the new visual identity for Mazars and Beyond the GAAP. We are proud of our wide readership and will continue to apply our expertise and analysis to shed light on accounting news.
The launch of our new brand provides an opportunity for us to renew our commitment to this mission, as we present the new visual identity for Mazars and Beyond the GAAP. We are proud of our wide readership and will continue to apply our expertise and analysis to shed light on accounting news.
Beyond the GAAP no.147 - September 2020
Now that the pace of accounting standardisation has slowed down a little, and pending the IASB’s feedback (expected by the end of the year) on the 200-odd comment letters received in response to the exposure draft on the presentation of financial statements, this month’s edition of Beyond the GAAP turns to news about the non-financial reporting in relation with environmental, social and governance indicators (ESG).
The underlying trend observed for several months (indeed, years) towards a growing overlap between financial and non-financial reporting seems even more pressing at a time when the European Union has shifted up a gear in its approach to the standardisation of non-financial reporting by involving EFRAG, the European Financial Reporting Advisory Group.
The underlying trend observed for several months (indeed, years) towards a growing overlap between financial and non-financial reporting seems even more pressing at a time when the European Union has shifted up a gear in its approach to the standardisation of non-financial reporting by involving EFRAG, the European Financial Reporting Advisory Group.
Beyond the GAAP no. 146 - July & August 2020
Unsurprisingly, the financial statements at 30 June 2020 that have been published to date reflect the significant impact of the COVID-19 crisis on companies’ financial positions. Given that the outlook for the second half of 2020 is still uncertain in many cases, issuers in particular will (unfortunately) need to draw once again on the guidance from standard-setters, regulators and the accounting profession issued to deal with the consequences of the crisis on the financial information.
Beyond the GAAP no. 145 - June 2020
In contrast to the three previous issues, Beyond the GAAP is back to its traditional format this month, with no COVID-19 supplement. Things are getting back to normal as regards accountancy news, although it is expected that further statements will be published locally for instance on the consequences of the crisis on accounting for State-guaranteed loans in France.
Beyond the GAAP no. 144 - May 2020
There is no doubt that the preparation of the 2020 interim accounts will be particularly difficult this year. Properly reflecting the impact of the COVID-19 crisis in the financial statements is certain to be the main subject of concern. Once again, this month’s COVID-19 supplement summarises the current issues to be taken into account, in particular the ESMA press release for listed entities.
Beyond the GAAP no. 143 - April 2020
As the COVID-19 epidemic continues to disrupt business, with significant impacts expected on 2020 financial statements, various stakeholders (most especially standard-setters) are working hard to respond to this unprecedented crisis (cf. issue no. 2 of our COVID-19 supplement).
Beyond the GAAP no. 142 - March 2020
Our last editorial touched, without wanting to believe it, on the wide repercussions we could expect from the coronavirus outbreak.
Beyond the GAAP no. 141 - February 2020
Following the announcement of the first results for 2019 in February, companies that have not yet closed their accounts need to consider the potential implications of the current coronavirus epidemic for the disclosures required in the notes on events after the reporting period in accordance with IAS 10, as some market regulators have just recalled.
Beyond the GAAP no. 140 - January 2020
The year 2019 drew to a close with the publication of an exposure draft proposing significant changes to the presentation of IFRS financial statements, particularly the statement of comprehensive income. Consultations will continue in the new year, with many projects listed in the IASB’s work plan.