"Beyond the GAAP" Newsletter
The "Beyond the GAAP" newsletter is published by Mazars. The purpose of this newsletter is to keep readers informed of accounting developments.
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.
Beyond the GAAP no.73 - December 2013
Beyond the GAAP no.72 - November 2013
Beyond the GAAP no.71 - October 2013
Beyond the GAAP no.70 - September 2013
Beyond the GAAP no.69 - July-August 2013
Beyond the GAAP no.68 - June 2013
Beyond the GAAP no.67 - May 2013
Beyond the GAAP Special Issue - May 2013
Beyond the GAAP no.66 - April 2013
Key documents such as the second exposure draft on leases, or the exposure draft on insurance contracts, are due for publication before the end of June.
The final standards on revenue recognition and hedge accounting should follow soon after.
Beyond the GAAP no.65 - March 2013
Beyond the GAAP no.64 - February 2013
Beyond the GAAP no.63 - January 2013
Beyond the GAAP no.62 - December 2012
Beyond the GAAP no.61 - November 2012
Beyond the GAAP no.60 - October 2012
Beyond the GAAP no.59 - September 2012
Beyond the GAAP no.58 - July August 2012
continuing to make progress on its current major projects.
Deliberations are ongoing and the IASB is planning to publish exposure drafts on
leases, impairment of financial assets (phase 2 of the Financial Instruments
project) and limited amendments to the rules on classification and measurement
(phase 1 of the Financial Instruments project) by the end of the year.