Beyond the GAAP No.136 - SEPTEMBER 2019

September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee. This, therefore, seemed the ideal time to present our study of information on the impacts of initial application of IFRIC 23.

Some of the highlights in this issue:

  • IFRS highlights 
  • EUROPEAN highlights 

A Closer Look is also provided:

  • Impacts of initial application of IFRIC 23 in
  • IFRS interim financial statements to 30 June 2019

One related to the determination of the lessee’s incremental borrowing rate when applying IFRS 16, and the other to the classification and presentation of liabilities or assets related to uncertain tax positions. We has found this occasion as an ideal time to present our study of information on the impacts of the initial application of IFRIC 23 presented by a sample of French and European issuers (CAC 40 and Euro Stoxx 50) in their IFRS interim financial statements to 30 June 2019.

Our support

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.

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