Beyond the GAAP n°149 - November 2020
Während das Jahr 2020 zusätzliche Arbeit aufgrund der Auswirkungen der gegenwärtigen Krise auf die Rechnungslegung erfordert hat, sind die meisten Unternehmen nun auch mit der Einführung neuer Standards fertig (obwohl die Implementierung der IFRS 16 noch ein wichtiges Thema bleibt).
With an eye to the year-end closing of accounts, this issue of Beyond the GAAP presents an overview of applicable IFRSs. We also look at two draft documents published very recently by the IASB: the exposure draft on accounting for a lease liability following a sale and leaseback transaction with variable payments, and the discussion paper on business combinations under common control.
Finally, July 2021 will see the end of an era and the start of a new one, as Andreas Barckow replaces Hans Hoogervorst as Chair of the IASB. With several new appointments to the Board also taking place, will these changes signal a shift in strategic direction for some projects?
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