Beyond the GAAP no. 113 – July - August 2017
Beyond the GAAP no. 113 – July - August 2017
Meanwhile the IASB confirmed the IFRS IC’s tentative decision on the modification of financial liabilities under the new IFRS 9. The Interpretations Committee had expressed some doubts at its last meeting in the light of the comments received. The far-reaching impacts of this decision are discussed in this edition’s special study.