Beyond the GAAP no.136 - September 2019

Im September wurden zwei lang erwartete Entscheidungen des IFRS Interpretations Committee (IFRS IC) veröffentlicht. (Newsletter in Englisch)

One related to determination of the lessee’s incremental borrowing rate when applying IFRS 16, and the other to the classification and presentation of liabilities or assets related to uncertain tax positions. This therefore seemed the ideal time to present our study of information on the impacts of initial application of IFRIC 23 presented by a sample of French and European issuers (CAC 40 and Euro Stoxx 50) in their IFRS interim financial statements to 30 June 2019.

Dokumente

Beyond the GAAP no.136 - September 2019
Beyond the GAAP no.136 - September 2019
INDEX - SEPTEMBER 2019
INDEX - SEPTEMBER 2019