Beyond the GAAP no. 150 - December 2020

As we move into the new year, the Beyond the GAAP editorial team would like to wish you all the best for 2021: here’s hoping that the health crisis will soon be over...

In this issue, we present the issues identified by the IASB in its Post-implementation Review of the “new” consolidation Standards, which have now been in effect for several years and which have given rise to various questions regarding practical application.

We also provide a summary of the feedback received by the Board on its General Presentation and Disclosures exposure draft. The forthcoming redeliberations will doubtless require a lot of time and effort during 2021... and maybe beyond.