Surveys and studies

You will find here Mazars surveys and studies.

Related party disclosures as of December 31st, 2007: a survey of the Eurostoxx 50 companies

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.

Read more

The challenges of the changeover to IFRS for over 550 listed companies in 12 European countries

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.

Read more