90 - Beyond the GAAP - 06-2015
The IASB is making progress with its proposed amendments
to IFRS 15, following on from the work of the Transition
Resource Group. Meanwhile, stock market regulators are
committed to improving the quality and readability of
financial reporting, with ESMA recently publishing its
Guidelines on Alternative Performance Measures and the
French market regulator (AMF) releasing a guide to
improving the relevance, consistency and readability of
listed companies’ financial statements. Companies that
want to overhaul their financial reporting will have plenty
to think about at the end of this financial period!
Enjoy your reading!