You will find here Mazars Insights as regards some IFRSs.
IFRS 15: Key points of the revenue recognition standard in 100 Questions & Answers
IFRS 16 overview: What does the future hold For your lease contracts?
IFRS 15: the 10 key points for industrial entities with long-term contracts
Quantified impacts of IFRS 9: initial findings
Mazars Insight : Financial reporting by Real Estate companies in Europe
Key points of the financial communication of insurance groups
The application of the new standards on consolidation IFRS 10 IFRS 11 and IFRS 12 in financial reporting as at 31/12/2013
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
Asset quality review : Fixing the euro area’s banking challenges
Financial reporting by property companies in Europe in 2011
The areas of greatest subjectivity and interest within the IFRS financial statements of insurance groups as at 31 December 2011
Key points of IFRS 10 “Consolidated Financial Statements” in 40 questions and answers
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
IFRS 11, Joint Arrangements – Key points of the new standard in 30 Q&A
The IFRS Financial Statements of Large Insurance Groups as at 31 December 2010
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
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.