Beyond the GAAP no. 129 - January 2019

With annual report season in full swing, this issue of Beyond the GAAP is a slightly quicker read than last month’s issue.

However, it does contain some particularly significant news, notably a number of interesting agenda decisions published by the IFRS Interpretations Committee.

Following the IASB’s decision to re-open IFRS 17 – Insurance Contracts (see last issue), the time has now come for the Board to identify which topics will form the subject of amendments. Beyond the GAAP presents the proposals to date in this month’s ‘A Closer Look’ feature.