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Beyond the GAAP

Beyond the GAAP is Mazars' monthly technical newsletter dedicated to Accounting Standards

Beyond the GAAP

April 2012

Financial instruments were in the spotlight in April! The two Boards continued their progress on the proposed “expected loss” impairment model for financial assets (Phase II of IFRS 9/Impairment), and in particular clarified how the expected loss estimate should be determined.

Beyond the GAAP

March 2012

At the end of March, the IASB updated its work plan, once again postponing the publication of documents relating to the joint projects on Financial Instruments and Leases.

Beyond the GAAP

February 2012

At the time of writing this editorial, the IASB Update – the official publication reporting on Board meetings – had not yet been published, as the IASB’s last meeting spanned the end of February and the beginning of March. As a result, it is difficult for us to report on the Board’s provisional decisions, given that the subjects discussed were particularly complex and open to interpretation.

Beyond the GAAP

January 2012

It is already clear that 2012 will be a crucial year for the IASB.

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2011 issues

You will find here the 2011 issues of the newsletter "Beyond the GAAP"

2010 issues

You will find here the 2010 issues of the newsletter "Beyond the GAAP"

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