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You will find here brochures, books, CD-ROMs and other documents published by Mazars.

Latest publications

Doctrin n°76 - Avril 2012

Doctr'in no.76 - Avril 2012

11 May 2012

This is the no.76 issue of Mazars' newsletter on technical support in French (French version of the "Beyond the GAAP" newsletter).

Beyond the GAAP n°55 Avril 2012

Beyond the GAAP no.55 (English) - April 2012

11 May 2012

Financial instruments were in the spotlight in April! The two Boards continued their progress on the proposed “expected loss” impairment model for financial assets (Phase II of IFRS 9/Impairment), and in particular clarified how the expected loss estimate should be determined. The Boards also reached an agreement on the definition of a business model which would permit measuring financial assets at amortised cost, and on bifurcation of embedded derivatives (Reopening of Phase I of IFRS 9/ Classification and measurement).

Beyond the GAAP n°54 Mars 12

Beyond the GAAP no.54 (English) - March 2012

17 April 2012

At the end of March, the IASB updated its work plan, once again postponing the publication of documents relating to the joint projects on Financial Instruments and Leases. In the case of Financial Instruments, publication of the Review Draft on hedge accounting and the Discussion Paper (or exposure draft, depending on the IASB’s final decision) on macro-hedging have been put back to the second quarter and second half of 2012, respectively.