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.
Beyond the GAAP no. 80 - July-August 2014
Beyond the GAAP no. 79 - June 2014
Beyond the GAAP no. 78 - May 2014
Beyond the GAAP no. 77 - April 2014
Beyond the GAAP no. 76 - March 2014
Beyond the GAAP no. 75 - February 2014
Beyond the GAAP no. 74 - January 2014
phase 3 of IFRS 9, and which is explained in full detail in this issue of Beyond the GAAP. This standard represents a significant new direction for IFRSs, with a greater focus on entities’ operational risk management policy. From now on, the accounting treatment must be adapted to fit the management policy, rather than the other way around. This is the first step towards a “business model” approach that many have called for, and that is currently being discussed as part of the Conceptual Framework project.