Beyond the GAAP - the monthly newsletter on financial and sustainability reporting
Forbidden
Something is broken. Please let us know what you were doing when this error occurred. We will fix it as soon as possible. Sorry for any inconvenience caused.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
-
This website cannot function properly without these cookies.
-
Analytical cookies help us enhance our website by collecting information on its usage.
Forbidden
Something is broken. Please let us know what you were doing when this error occurred. We will fix it as soon as possible. Sorry for any inconvenience caused.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
-
This website cannot function properly without these cookies.
-
Analytical cookies help us enhance our website by collecting information on its usage.
Collection of all issues
Forbidden
Something is broken. Please let us know what you were doing when this error occurred. We will fix it as soon as possible. Sorry for any inconvenience caused.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
-
This website cannot function properly without these cookies.
-
Analytical cookies help us enhance our website by collecting information on its usage.
Beyond the GAAP - January 2023 Issue
Beyond the GAAP - February 2023 Issue
Beyond the GAAP - May 2023 Issue
Beyond the GAAP - September 2022 Issue
Beyond the GAAP - October 2022 Issue
Beyond the GAAP - May 2022 Issue
Beyond the GAAP - November 2022 Issue
Beyond the GAAP - July - August 2022 Issue
Beyond the GAAP - December 2022 Issue
Beyond the GAAP - September 2023 Issue
a draft delegated act that proposes to increase by 25% the size criteria set out in the Accounting Directive to classify undertakings and groups into different categories (micro, small, medium and large), in order to reflect inflation over the past ten years. This change in the thresholds, presented as part of a plan to increase the competitiveness of EU companies, would reduce the number of undertakings affected by the obligation to present and publish financial statements and by the requirements on sustainability reporting introduced by
the Corporate Sustainability Reporting Directive (CSRD).