Newsletter „Beyond the GAAP“ 135

The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close.

Last but certainly not least, don’t forget to read our special study on the IASB’s proposals to prepare for the interest rate benchmark reform. The consultation period may be over, but there will be lively discussions after the holidays!

Topics

Highlights

  • IFRS highlights
  • European highlights

A Closer Look

  • ESMA sets out expectations regarding deferred tax assets resulting from carry-forward of tax losses
  • Key points of the ED on amendments to IFRS 17

Events and FAQ

Dokument

135 - Beyond the GAAP