Beyond the GAAP 132

This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May.

Nonetheless, this gives Beyond the GAAP an opportunity to update readers on the texts expected between now and the end of the year, and to warn that after the calm will come the storm, if we can describe the nine exposure drafts planned for May and June that way. Two of these will have been published by the time you receive this newsletter. There are also a number of draft texts in the pipeline for the second half of the year, some of which may have a very structuring impact in the short to medium term.



  • IFRS highlights
  • Crossword

Events and FAQ


 Die Forderung nach mehr Transparenz und Informationsgehalt der Jahres- und Konzernabschlüsse hat zunehmend zu einer internationalen Harmonisierung der Rechnungslegung geführt. Seit 2005 sind kapitalmarktorientierte Unternehmen verpflichtet, ihren Konzernabschluss nach IFRS aufzustellen.

Conversion to international accounting standards

With the prevailing trend towards bringing the accounting in consolidated and separate financial statements into line, transitioning to IAS/IFRS is growing in importance. To enhance the clarity and efficiency of reporting, many companies are also opting to adapt their internal accounting to the principles of external financial reporting in accordance with IFRS.