Beyond the GAAP no. 182 - 2023 ENG

As 2023 year-end closing approaches, we present our traditional overview of the IFRS Accounting Standards and IFRIC Interpretations recently published by the IASB, taking account of their endorsement process at European level. This includes the latest developments concerning the European Union's endorsement of the amendments to IAS 12 – Income Taxes relating to OECD Pillar Two and the amendments to IFRS 16 – Leases on lease liabilities arising from sale and leaseback transactions. The overview also indicates which texts are mandatory and which are optional for this reporting period.

Looking a little further into the future, we also consider the IASB’s recently published exposure draft of proposed amendments to IAS 32 – Financial Instruments: Presentation, IFRS 7 – Financial Instruments: Disclosures and IAS 1 – Presentation of Financial Statements on the classification of financial instruments with characteristics of equity (FICE), for which the comment period runs until 29 March 2024.


Beyond the GAAP no. 182 - 2023