Beyond the GAAP no.133 - Mai 2019

Wie im vergangenen Monat angekündigt, hat das IASB damit begonnen, eine Reihe von Exposure-Umfragen zu veröffentlichen. Da die Konsultationsfristen von Juni bis September gestaffelt sind, werden diese die Interessengruppen den ganzen Sommer über beschäftigen (Newsletter in Englisch).

As if they needed to be! We are coming up to the period of half-yearly financial statements, and of the first application of IFRS 16 on Leases. To help you, our special studies consider the (other) new standards that have come into effect since the beginning of the year, as well as the provisions applicable under IFRS 16. We also return to some aspects of the application of IFRS 15 – Revenue on contracts with customers that call for particular attention.

Dokumente

Beyond the GAAP - May 2019.pdf
Index - Mai 2019