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Mazars Insights

You will find here Mazars Insights as regards some IFRSs.

Mazars Insight - Basel III

What impact will the introduction of Basel III have on the liquidity of banks?

The financial crisis of recent months came about not because of the credit crisis but because credit institutions had extreme difficulty in refinancing in the market - prudential supervision at the European level had taken no account of the liquidity criteria.

25 February 2012
Assurance CT 2011 eng

The IFRS Financial Statements of Large Insurance Groups as at 31 December 2010

Since 2008 and the financial crisis, both analysts and investors have faced increased difficulty in assessing insurance groups’ performance. We have performed an analysis of the financial statement disclosures based on the 2010 year-end IFRS financial statements of several of the largest insurance and reinsurance groups looking at issues:

13 October 2011

IFRS 3 et IAS 27: Key features of the new standards in 40 Q&A


Mazars published a technical brochure addressing the changes to IFRS 3 and IAS 27.
Under investors’ pressure, the FASB (i.e. the American accounting standard setter) and IASB initiated a few years ago a roadmap to the convergence of US GAAP and IFRS.

Impairment of long-term non-financial assets - Key points of IAS 36 in 40 questions and answers


The financial crisis and the fall of stock market prices are indications of potential impairment of long-term non-financial assets (intangibles, goodwill, tangibles, etc.). Against this background, many companies have experienced the difficulties of applying the impairment tests set out in IAS 36, Impairment of assets. These difficulties are increased by the lack of visibility on business plans in a very uncertain economic and financial environment.

IFRS 5, Non-current Assets Held for Sale and Discontinued Operations


IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, was published to achieve convergence with US GAAP and represented a significant change for many companies.

This recent standard - effective from 1 January 2005 - has raised a lot of practical questions as to its implementation, particularly given the non-recurrent nature of operations falling within its scope.

Implementing IFRS 7 and Basel II - Pillar 3 in credit institutions


Credit institutions faced significant changes both in their consolidated financial statements and in their regulatory reports.

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