Beyond the GAAP - the monthly newsletter on financial and sustainability reporting

Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.

Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.

You will notably find in each issue:

  • The news related to IFRS Accounting Standards (new Standards, amendments to Standards, IASB projects, IFRS IC agenda decisions, endorsement process in Europe)
  • The news and priorities set by ESMA (European Securities and Markets Authority)
  • The news related to the issuance of sustainability reporting Standards (ESRS issued by EFRAG, IFRS Sustainability Disclosure Standards issued by the ISSB)
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Beyond the GAAP no.163 - February 2022

While February 2022 has seen very little drama on the corporate reporting front, the current situation in Ukraine provides a stark and appalling contrast. Although the situation is changing rapidly, companies that close their accounts after 24 February must start thinking now about the impacts of these events and of the first sanctions imposed on Russia. For those whose reporting period ended before 24 February but that have not yet authorised their financial statements for issue, a non-adjusting post-balance sheet event may need to be recorded in some cases.

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Beyond the GAAP no.162 - January 2022

For many years, Beyond the GAAP has been presenting regulatory changes and the standard-setters’ ongoing projects in order to provide readers with a relevant and effective watch on accounting news. The adoption of IFRSs by the European Union in the early 2000s, and the constant evolution of these standards since then, have been the basis of our monthly newsletter over the course of our 161 previous issues.

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