Beyond the GAAP no. 181 - 2023
At the end of October 2023, the European Securities and Markets Authority (ESMA) published its common priorities at European level for the 2023 reporting period.
Corporate reporting
Corporate reporting continues to develop, while accounting is also becoming more complex, especially as various subjects are increasingly being laid down in legislation and regulations.
Mazars can help you with
Mazars has a team of experts that can support you with issues in the field of financial reporting. In addition to a thorough knowledge of the Dutch regulations and IFRS, the team has extensive knowledge of and experience in the field of US GAAP, UK GAAP and other international reporting systems.
The team can assist you in incidental issues, but can also support you in the periodic conversion from one reporting system to another, consolidation issues, purchase price allocation, share based payments, pension problems, etc.
In addition, we can provide in-house training on financial reporting for you. It is possible to develop a tailor-made program for you. Giving second opinions is also an option.
Dutch GAAP versus IFRS Accounting Standards
November 2023 - With the publication of our third edition of Dutch GAAP versus IFRS Accounting Standards we provide insight into the reporting provisions in the Netherlands (Dutch GAAP) and the main similarities and differences with IFRS Accounting Standards for annual periods beginning on or after 1 January 2024.
Beyond the GAAP no. 180 - 2023
In mid-September 2023, the European Commission (EC) launched a consultation on a draft delegated act that proposes to increase by 25% the size criteria set out in the Accounting Directive to classify undertakings and groups into different categories (micro, small, medium and large), in order to reflect inflation over the past ten years. This change in the thresholds, presented as part of a plan...
Update Richtlijnen voor de jaarverslaggeving 2024
In de bijgevoegde publicatie hebben wij de belangrijkste wijzigingen in de Richtlijnen voor de jaarverslaggeving voor verslagjaar 2024 op een rij gezet. De wijzigingen betreffen onder meer de volgende onderwerpen: discontinuïteit en materiële onzekerheid over de continuïteit, toepassing effectieve-rentemethode, classificatie van winstafhankelijke instrumenten, geldmiddelen en groottecriteria.
Audit & accounting advisory
The International Financial Reporting Standards (IFRS) are constantly under development. Complying with the standards, following the latest developments and analysing their possible impact can be an enormous challenge. Are you looking for expertise to help you with this? If so, you have found the right people at Mazars.
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