IFRS Publications
You will find here Mazars Insights as regards some IFRSs.
Alternative Performance Measures: how have the practices of large European corporates evolved?

Building on our previous studies on this topic, Mazars has analysed the use of Alternative Performance Measures (“APM”) by a sample of issuers in their financial reporting for 2017 and 2018. We also look at the future changes proposed by the International Accounting Standards Board (“IASB”) as part of the Primary Financial Statement Project, and what this will mean for corporates.
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.
IFRS 16 overview: What does the future hold For your lease contracts?

In January 2016, the IASB published IFRS 16, its new accounting standard on leases. This signals the end of a major and often controversial project, which aimed to provide a more faithful representation of leases in IFRS financial statements.
IFRS 15: the 10 key points for industrial entities with long-term contracts

In September 2014, Mazars created in France the Long Term Contracts Club to enable stakeholders in project-driven industries to get together to discuss the practical impacts of the new IFRS 15 standard on their activities.
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.
Mazars Insight : Financial reporting by Real Estate companies in Europe

The tenth anniversary of the French SIIC regime provides us with the opportunity to contemplate the path tread by listed European real estate companies since the turn of the century.
Key points of the financial communication of insurance groups

The large insurance groups have once again prepared their financial statements under a stable framework that awaits the adoption of IFRS 4 phase 2 (which is still subject to debate) and in a changeable economic and regulatory context with the implementation of Solvency 2 and the designation of systemic players.
The application of the new standards on consolidation IFRS 10 IFRS 11 and IFRS 12 in financial reporting as at 31/12/2013

The ‘consolidation package’ published by the IASB in May 2011 became mandatory for European issuers for annual periods beginning on or after 1 January 2014 but some groups have opted for early application of the new standards.
Based on the practices used by those already applying these standards, the objective of this study is to provide assistance to the large majority of groups who are preparing to apply the ‘consolidation package’ for the first time in 2014.
Based on the practices used by those already applying these standards, the objective of this study is to provide assistance to the large majority of groups who are preparing to apply the ‘consolidation package’ for the first time in 2014.
The areas of greatest subjectivity and interest within the IFRS financial statements of large european insurance groups

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.
Asset quality review : Fixing the euro area’s banking challenges

The path to banking supervision in the euro area became clearer recently with the release of documents from the European Banking Authority and the European Central Bank.
Financial reporting by property companies in Europe in 2011

Within the context of the industry concentration embodied in a certain number of transactions that accured during the course of 2011, Mazars surveyed a sample of financial reports of property companies that are subject to European listings.
The areas of greatest subjectivity and interest within the IFRS financial statements of insurance groups as at 31 December 2011

For the fourth year in a row, Mazars has carried out a detailed analysis of the largest insurance groups’ financial information as at 31 December 2011.
Key points of IFRS 10 “Consolidated Financial Statements” in 40 questions and answers
IFRS 10, which was published in May 2011, introduces a single definition of control and replaces the portion of IAS 27 which related to consolidated financial statements, as well as the SIC 12 interpretation on special purpose entities.
According to the IASB’s schedule, the new standard is effective from 2013 for entities with a reporting date at the end of the calendar year.
According to the IASB’s schedule, the new standard is effective from 2013 for entities with a reporting date at the end of the calendar year.
IFRS 13 'Fair Value Measurement' Key points of the new standard in 40 Q&A

The accounting standard IFRS 13 'Fair value measurement' was published in May 2011. It represents the outcome of six years of IASB discussions, largely conducted jointly with the FASB.
IFRS 11, Joint Arrangements – Key points of the new standard in 30 Q&A

On 12 May 2011, the IASB published IFRS 11, Joint Arrangements, which cancels and replaces IAS 31, Interests in Joint Ventures. Nearly four years had therefore passed between the publication of the exposure draft ED 9 in September 2007 and the publication of the final standard. Four years during which the stakeholders tried and failed to have their voice heard by the IASB.
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:
IFRS 3 et IAS 27: Key features of the new standards in 40 Q&A

Mazars Insight IFRS 3 & IAS 27 - 2008/2009
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.
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

Mazars Insight: IAS 36 - 2009
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.
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

Mazars Insight IFRS 5 - 2009
Practical guide to application and expected changes
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.
Practical guide to application and expected changes
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.
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