Beyond the GAAP n° 94 (anglais) - Novembre 2015
Ce document est la version anglaise de la lettre d'information DOCTR'in, "Beyond the GAAP" n° 94, publiée par Mazars sur la Doctrine.
The big changes in IFRS are not expected until 2018 or later (IFRS 9, IFRS 15 and IFRS 16). However, time is steadily ticking away, so we need to get ready now!
In this issue, we also discuss the proposed definition of a contract under the future IFRS 16, following the publication of an IASB staff document on the topic.
Wishing you all the best for the festive period!