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IFRS newsletter in English

You will find here our IFRS newsletter in English ("Beyond the GAAP").

IFRS newsletter - English - January 2009

The new Chair of the SEC, the US market regulator, is not in favour of IFRS / US GAAP convergence. Interviewed by the US Senate on her first day, the new Chair’s statement must have stunned the members of the IASB.

IFRS newsletter - English - September 2008

Quick march! This is the rate that the IASB and FASB have adopted if we are to believe the new convergence schedule. Indeed, the end of several current IASB members’ mandates in 2011 is a good reason for stepping up progress. Indeed, the ambition to finish such a project is legitimate and understandable.

IFRS newsletter - English - December 2008

There is no Christmas break for the IASB! The standard setter has been very busy with no fewer than 9 exposure drafts currently in progress. Several documents were published on 23 December for comments by the end of January…

IFRS newsletter - English - November 2008

With barely a month to go until the end of the accounting period, there are still many questions regarding the impact of the financial crisis on accounting. The publication of the “reclassification” amendment, the accounting assessment of cash equivalent, determining the discount rates for impairment tests and for social contributions…

IFRS newsletter - English - October 2008

Will IFRS be the next victim of the current crisis? By now, the due process of the international standard setter is already overwhelmed. The turmoil led the IASB, EFRAG and the European Commission to adopt and publish an amendment to IAS 39 in less than one week.

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