Beyond the GAAP - No.137 - October 2019
As the end of the year approaches, we’ve reached the time when European enforcers publish their recommendations for year-end financial reporting.
Unsurprisingly, the key recommendations from ESMA and the AMF (the French market regulator) focus on IFRS 16 – Leases, IFRS 15 – Revenue from Contracts with Customers, and IFRS 9 – Financial Instruments. In this issue, we review the topics highlighted by the enforcers in their published recommendations.
We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.
Download the issue in the PDF extension in English as below.