You will find here Mazars surveys and studies.
The Centre National du Cinéma et de l’Image Animée has carried out a comparative study of the performance of tax incentive systems within the film and television production sectors in Europe and Canada. This study analyses in detail the workings of these systems in Belgium, Canada, Luxembourg, Germany, Ireland, Hungary and the United Kingdom. These measures have been studied by comparison with the French system. The work has been carried out by two institutions. Hamac Conseils has undertaken the sections on Belgium, Luxembourg and Canada. The comparative analysis of the measures in Ireland, Britain, Germany and Hungary has been led by the Mazars office.
In the past two decades, the corporate world has seen sea changes in the way businesses are being conducted, particularly from the perspectives of their geographical spread of operations, sourcing and distribution of products.
France will have to invest heavily to meet its needs for electricity and security of its supplies until 2020. The financial crisis has led to a sharp tightening of financing conditions: rise of margins, fall of debt ratios, decline of financed investments, higher selectivity of projects, disappearance of syndication… Besides, some banks have disappeared from the market: Dexia, RBS…
In May 2009, the European Commission selected Mazars to carry a study to evaluate the functioning of certain requirements imposed on listed companies by the Transparency Directive.
Mazars analysed the financial statements of several of the largest European insurance groups, considering areas of greatest subjectivity and interest.
Mazars has analysed the annual reports, as of 31 December 2008, of fourteen credit institutions, two American and twelve European.
The preparation of financial statements under IFRS has led a number of groups to raise questions about the issues of the related party concept and the required disclosures. The answers are in IAS 24 - Related party disclosures.
The challenges of the changeover to IFRS for over 550 listed companies in 12 European countries. The year 2005 marks a new stage in the implementation of International Financial Reporting Standards (IFRS) in the countries of the European Union. At a time when companies affected by the change are beginning to issue their first financial statements under IFRS, we can state without doubt that the parties involved are, overall, moving forward as we would expect them to.