Beyond the GAAP - June 2021
Beyond the GAAP - June 2021
Over the past 10 years, the IASB has published several important standards: IFRS 15 on revenue recognition and IFRS 9 on financial instruments in 2014, IFRS 16 on leases in 2016 and IFRS 17 on insurance contracts in 2017. Though this last standard is not yet effective, it has already been modified and it is expected to be further amended to facilitate the transition as presented in this issue.
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Dingeman Manschot and Inge van Sloun