IASB Clarifies Definition of a Business in IFRS 3

   January 15, 2019

On 22 October, the IASB published amendments to IFRS 3 – Business Combinations, which applies to business combinations carried out during financial […]

IFRS 16: Financial Reporting Still Limited at June 30, 2018

   January 15, 2019

Just a few days ahead of the mandatory effective date of IFRS 16 – Leases, Beyond the GAAP has attempted to […]

Standards and Interpretations Applicable at December 31, 2018

   January 15, 2019

Now that accounts are being finalised for 31 December 2018, Beyond the GAAP presents an overview of the IASB’s most recent publications. […]

January IFRS Highlights

   January 15, 2019

IFRS Highlights IASB Amends Definition of “Material” As part of its Better Communication project, the IASB published amendments to IAS 1 […]

Proposed Regulations Address the Estate and Gift Tax Clawback Issue

   December 14, 2018

The Treasury Department and IRS recently issued proposed regulations to address the effect of legislative changes to the applicable exclusion […]

The Tax Cuts and Jobs Act: Changes Made to Existing Provisions

   December 11, 2018

With the enactment of the Tax Cuts and Jobs Act in December of 2017, there were many changes to existing […]