Beyond the GAAP

The "Beyond the GAAP" newsletter is a monthly publication created by Mazars experts. The purpose of this newsletter is to keep readers informed of accounting developments.
This newsletter is available in English only.

Beyond the GAAP - no. 123 - June 2018

After focusing on half-yearly reporting and on IFRS 15 and IFRS 9 in our last edition, this month’s special study presents a Benchmark on disclosures by entities at 31 December 2017 on the future impact of IFRS 16.

Beyond the GAAP no. 122 - May 2018

Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation.

Beyond the GAAP no. 119 - February 2018

With less than a year to go before the effective date of IFRS 16 on Leases, the report of the ANC’s (The French accounting standards setter) decisions on the duration of 3/6/9 leases, published in February, is certainly the most anticipated announcement for French entities. This is because it should enable most of them to resolve this thorny question in their plans for implementation. This decision will of course also be useful to entities with subsidiaries in France.

Beyond the GAAP no. 118 - January 2018

Since 1 January 2018, IFRS 9 - Financial instruments and IFRS 15 - Revenue from Contracts with Customers have been effective, as the IASB headline announced on its website on 8 January. In parallel, work to assess the impact of IFRS 9 on long-term investment is continuing at the European level, with the publication of the outcomes of a first factual analysis by EFRAG.

Beyond the GAAP no. 117 - December 2017

2017 ended fairly quietly, since the European Commission had already endorsed several texts in November and the IASB’s December meeting decided to postpone publication of most of its texts and draft texts, with the exception of the annual improvements to IFRSs, which we discuss in this month’s ‘A closer look’ study.

Share