Beyond the GAAP no.114 - September 2017

After a quiet summer on the accounting front, September started brightly with two exposure drafts and a Practice Statement from the IASB.

With the imminent approach of the effective date of IFRS 15, our first special study updates our benchmark (see Beyond the GAAP no 109 of March 2017) on the disclosures published by leading European entities on their implementation of the standard at 30 June 2017.

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