Beyond the GAAP 94
The end of the year is approaching rapidly! This means it is time for us to provide our yearly overview of the small number of standards and amendments that are mandatory for the 2015 financial period, as well as those for which early application is permitted.
The big changes in IFRS are not expected until 2018 or later (IFRS 9, IFRS 15 and IFRS 16). However, time is steadily ticking away, so we need to get ready now! In this issue, we also discuss the proposed definition of a contract under the future IFRS 16, following the publication of an IASB staff document on the topic.
The big changes in IFRS are not expected until 2018 or later (IFRS 9, IFRS 15 and IFRS 16). However, time is steadily ticking away, so we need to get ready now! In this issue, we also discuss the proposed definition of a contract under the future IFRS 16, following the publication of an IASB staff document on the topic.
Themenübersicht
Highlights
- IFRS highlights
- European highlights
A Closer Look
- Standards and interpretations applicable at 31 December 2015
- Definition of a lease under the future IFRS 16
Events and FAQ
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