Beyond the GAAP no.71 - October 2013

After 8 years of good and loyal service, Beyond the GAAP adopts the colours of the new Mazars visual identity.

Although this new presentation has changed, you will find all the usual features in this edition. We will continue to provide a monthly summary of news about European and international accounting standards in a simple accessible manner and without bias.
This month, we have decided to provide an update on the future standard on insurance contracts, IFRS 4 phase II. We have done our best to make it accessible; it is up to you to tell us if we have succeeded!