Comment letters
Discover Mazars’ comment letters on key proposals from the International Accounting Standards Board (IASB), the IFRS Interpretations Committee and other standard setting or regulatory bodies.
Financial reporting
Staying up to date with the evolutions of the International Financial Reporting Standards (IFRS) is crucial for international businesses. Understanding and timely implementing the new standards benefits companies in a wide range of contexts - from securing investments to ensuring regulatory compliance and achieving transparency.
To help businesses navigate the evolving global financial reporting landscape, Mazars is committed to produce regular in-depth insights with a focus on IFRS accounting standards and related matters.
Discover our latest selection of insights and perspectives below.
Guides to IFRS accounting standards
In this section you will find our practical guides intended to support your company in adopting and implementing International Financial Reporting Standards (IFRS).
"Beyond the GAAP" newsletter
Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.
Financial reporting of European banks
How has the financial performance of European banks fared amidst economic turbulence in recent years? Global inflation ensuing the war in Ukraine and the aftermath of the Covid-19 crisis have collectively affected the financial services industry, undoubtedly impacting the expected credit losses (ECL) in banks’ financial disclosures.
Financial reporting on climate issues in Europe
This study shows a significant enhancement of information given in the notes on climate issues in 2021 accounts compared to previous years, making 2021 a turning point on this subject.
IFRS series on sustainability-linked financing
Welcome to our series on sustainability-linked financing. Our aim is to issue a series of publications discussing the IFRS-related accounting implications around this evolving and constantly debated topic. The series will provide insight into these implications and any developments from a practical perspective for both financing institutions as well as for borrowers.
ESG features & financial assets classification
The most critical issue is the classification of loans or bonds that reference the borrower or issuer’s environmental, social and governance (ESG) key performance indicators (KPIs) on the balance sheet of lenders – generally banks – and investors. In particular, the interest rate on these loans or bonds is adjusted periodically up or down depending on whether the ESG KPI targets are achieved or not....
Contacts
Steve Brice Partner – Head of Accounting Technical Services London, United Kingdom
