Beyond the GAAP no.134 - June 2019

Before the major well-deserved holidays, the half-yearly financial statements will certainly be at the heart of your work and it is probably worthwhile to read the benchmark that the AMF has set for the 2018 half-yearly financial statements. You can then take with you our humorous crossword puzzle to close this series developed over the past few years.

However, do not forget to read our study on the IASB's proposals for preparing for the accounting consequences of the BOR rate reform. The consultation period is certainly over but this subject should be very present at the beginning of the school year!