Beyond the GAAP no.83 - November 2014

The end of the year is fast approaching!

This is an opportunity for us to provide an update on the new texts that are of mandatory application for the 2014 reporting period, or which may be applied early.

We also present the tentative decisions of the Interpretations Committee regarding the application of IFRS 11 to joint arrangements. In its 2014 common enforcement priorities, ESMA has highlighted the need to revise the analyses in the light of the IFRS IC’s conclusions.

There may still be time to influence these positions: the tentative decisions published in the November IFRIC Update are open to comments until 20 January 2015.

We wish you a happy festive season and a prosperous New Year.

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