You will find here Mazars Insights - our studies as regards some International Financial Reporting Standards.
Financial performance of European banks in the context of the COVID-19 crisis
Interim reports offer an initial glimpse of the impact of the COVID-19 pandemic on European banks.
Business - Its personal
No matter how long a company has been around for, what industry they’re in or who their customers are, there’s no getting away from the fact that each business is unique.
IFRS for financial instruments
Mazars latest IFRS Insight addresses the accounting for financial instruments under IFRS. It draws on several relevant IFRS standards to tackle, in one handbook, the entire range of challenges related to financial instruments among which: recognition and derecognition, classification and measurement, impairment for credit risk, derivatives and hedging, and related disclosures. It includes all the new requirements introduced by IFRS 9 and the related amendments to other standards such as IFRS 7.
IFRS 15: Key points of the revenue recognition standard in 100 Questions & Answers
To both help understand the key issues of IFRS 15 and provide answers to your specific questions, Mazars publishes "IFRS 15: Key points of the revenue recognition standard in 100 Questions & Answers". This publication, from the Mazars Insight series, presents the intricacies of a complex standard in a pedagogical way.
New IFRS 16 - Leases - Small revolution in the world of accounting
This is the last moment to analyse and assess the impact of IFRS 16 on the financial statements and on key indicators used by investors, lenders or other stakeholders to assess the condition of the company.
European Insurers' IFRS 9 Benchmark Study
The new standard IFRS 9 on financial instruments has been effective starting 1st January 2018 for most entities but insurance groups have the possibility to defer its application to 2021, the year when the new standard IFRS 17 on insurance contracts will enter into force.
Quantified impacts of IFRS 9: initial findings
At the end of February 2018, all the major European banks published information on the impact of the implementation of the new standard IFRS 9. IFRS 9 introduces numerous changes (classification, impairment, hedging, etc.). Their impacts at the transition date vary widely from one bank to another. They are negative in most cases, but for some banks are virtually nil or even positive. The indicators used are also variable: though the impact on the CET1 ratio is a firm common indicator, the level of further detail reported varies significantly from one institution to another.
IFRS 15: an overview of the new principles of revenue recognition
IFRS 15 introduces many new features relating to revenue recognition. In May 2014, the IASB published IFRS 15, Revenue from Contracts with Customers.
The areas of greatest subjectivity and interest within the IFRS financial statements of insurance groups as at 31 December 2012
For the fifth consecutive year, Mazars has carried out a detailed analysis of the largest insurance groups’ financial information. The accounts of insurance entities for the year ended 31 December 2012 were prepared against an ongoing background of economic crisis, characterised by: continuing weak growth in the major world economies; low interest rates; and persistently volatile markets.