New York and Pennsylvania Enact Sales Tax Nexus Rules Pursuant to Wayfair

   January 21, 2019

As many taxpayers now know, the landmark U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. dramatically changed the […]

ESMA and AMF Publish Recommendations for 2018 Financial Reporting

   January 15, 2019

ESMA and the AMF have published their recommendations for 2018 financial reporting on their websites, on 26 and 29 October respectively. Following […]

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. […]