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Beyond the GAAP n°161 - December 2021

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As 2021 gives way to 2022, the Beyond the GAAP editorial team would like to wish you all the best for the coming year! We expect another busy year in terms of accounting news, with an obvious major development being the expected completion of the Primary Financial Statements project. However, the key focus of the year is likely to be the development of sustainability reporting standards.

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Beyond the GAAP n°159 - October 2021

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At the end of October, the European Securities and Markets Authority (ESMA) published its common priorities at European level for the 2021 reporting period.

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Beyond the GAAP n°158 - September 2021

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While many were waiting, sometimes apprehensively, for the IASB's (tentative) decision on the reintroduction of goodwill amortisation, the Board held off at its September meeting, asking the staff to conduct further research on the subsequent accounting for goodwill.

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Beyond the GAAP n°157 - July-August 2021

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In mid-July, the European adoption process for IFRS 17 took a big step forward when the Accounting Regulatory Committee voted to endorse the new standard. EU endorsement is now expected in the fourth quarter of 2021.

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Beyond the GAAP n°156 - June 2021

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At the end of June, Hans Hoogervorst, Chair of the International Accounting Standards Board, has stepped down after a 10-year tenure. Andreas Barckow, who has previously served on several IFRS Foundation advisory bodies, has taken over for a first mandate as head of the IASB as of 1 July.

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Beyond the GAAP n°155 - May 2021

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As is now traditional at this time of year, this issue of Beyond the GAAP presents a rundown of the new standards that are mandatory or permitted at the 30 June 2021 half-yearly closing.

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Beyond the GAAP n°154 - April 2021

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In its final report on the “fitness check” on the EU framework for public reporting by companies, which began in 2018, the European Commission has concluded that IFRSs ensure high-quality financial information and comparability of financial statements. However, the findings on non-financial reporting were less encouraging, despite some progress thanks to the Non-Financial Reporting Directive (NFRD).

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Beyond the GAAP n°153 - March 2021

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Here we are in March again with something of a feeling of déjà vu, and it is unfortunately still difficult to estimate the full extent of the pandemic’s impact on companies’ financial performance.

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Beyond the GAAP n°152 - February 2021

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A major development this month is the publication of a proposed amendment to IFRS 16 in the light of the ongoing public health crisis: the practical expedient that was rushed through by the IASB last spring may now be applied to rent concessions granted up to 30 June 2022, rather than 30 June 2021.

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