Comment letters
Discover Forvis Mazars’ comment letters on key proposals from the International Accounting Standards Board (IASB), the IFRS Interpretations Committee and other standard setting or regulatory bodies.
IFRS insights
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It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged. It was popularised in the 1960s with the release of Letraset sheets containing Lorem Ipsum passages, and more recently with desktop publishing software like Aldus PageMaker including versions of Lorem Ipsum.
"Beyond the GAAP" newsletter
Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.
IFRS series on sustainability-linked financing
Welcome to our series on sustainability-linked financing. Our aim is to issue a series of publications discussing the IFRS-related accounting implications around this evolving and constantly debated topic. The series will provide insight into these implications and any developments from a practical perspective for both financing institutions as well as for borrowers.
IFRS 16: key points of the lease standard
Forvis Mazars Insight "IFRS 16: key points of the lease standard, in 80 questions & answers" gathers and pedagogically presents all the knowledge necessary for the accounting of leases.
Why ESG-linked features impact financial assets?
In our last article on sustainability-linked financing, we highlighted the accounting issues related to these contracts that are currently being debated between stakeholders. The most critical issue is the classification of loans or bonds that reference the borrower or issuer’s environmental, social and governance (ESG) key performance indicators (KPIs) on the balance sheet of lenders – generally...
Contacts
Claire Dusser Partner - Paris, France
