Beyond the GAAP n°143 - April 2020

Da die COVID-19-Epidemie die Geschäftsentwicklung weiterhin beeinträchtigt und erhebliche Auswirkungen auf die Jahresrechnung 2020 erwartet werden, arbeiten verschiedene Interessengruppen (insbesondere die Standardsetzer) hart daran, auf diese beispiellose Krise zu reagieren (vgl. Ausgabe Nr. 2 unserer COVID-19-Beilage).

While the IASB is currently focusing on managing this crisis, it has not abandoned its regular, non-COVID-19 related work, as shown by the two features in this issue’s ‘A Closer Look’ section.

In these features, we present the IASB’s proposals for improving disclosures following a business combination, and for simplifying impairment testing of goodwill. This issue also covers the proposed amendments to IFRS 9 and IAS 39 from Phase 2 of IBOR reform, which will specify the appropriate accounting treatment for changes to interest rate benchmarks as a result of the reform.