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Beyond the GAAP

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

Beyond the GAAP

October 2011

Hardly had Hans Hoogervorst taken up his position at the head of the IASB than he had put his stamp on the institution.

Beyond the GAAP

September 2011

Hardly had Hans Hoogervorst taken up his position at the head of the IASB than he had put his stamp on the institution.

Beyond the GAAP

July-August 2011

The IASB is struggling to make the hoped-for progress on the projects on its work plan. Hence, after revenue recognition in June 2011, the IASB has decided this month to publish a new exposure draft on Leases.

Beyond the GAAP

June 2011

In June, the IASB was once again busy, with the publication of amendments to IAS 1, the standard IAS 19R and the 4th annual improvements exposure draft (after a pause in 2010).

Beyond the GAAP

May 2011

The IASB published no fewer than six new standards in May: five relating to consolidation, and one on fair value measurement.

Beyond the GAAP

April 2011

In April, the IASB and the FASB decided to postpone the target date for completion of the major convergence projects on revenue recognition, lease accounting, financial instruments and insurance contracts.

Beyond the GAAP

March 2011

As is clear from the updated IASB work plan, the second half of 2011 will be quite exceptional in the history of the international standard setter. No fewer than four new standards will be published, two will be amended and the final vote on the content of four future major standards will be taken.

Beyond the GAAP

February 2011

February saw significant changes of direction in two key projects in the work plan for convergence between IFRS and US GAAP: the accounting treatment of leases and revenue recognition.

Beyond the GAAP

January 2011

It is already clear that 2011 will be a particularly important year in the history of the IASB. This year will see the SEC’s decision on whether IFRSs can be applied by American entities. The decision could lead to the end of US GAAP or disrupt the adoption of IFRSs at international level.

2010 issues

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