Featured publications

Mazars' experienced insurance teams share their extensive knowledge and understanding of the marketplace. We produce a series of technical insights and studies aimed at shedding light on current insurance issues and hot topics.

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 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.


In today’s global business environment, insurance executives, particularly Finance leaders, face continuous pressure to drive business results, deliver increasingly complex financial reports and comply with new and ever-changing regulatory requirements.

IFRS 4 phase II - Latest developments

The IFRS insurance contracts project is still in the pipeline after more than ten years’ work. The delay in drafting this standard reflects the divergent opinions expressed at different stages in the project, and the complexity of ensuring consistency with the corpus of standards.

Risk Appetite and Business decisions

Risk appetite at a high-level is a simple formal statement of what risks an insurer is willing to accept given its business objectives. Understanding and utilising the risk-reward mechanism is perhaps one of the most important commercial challenges for insurers operating under a risk based capital regulatory environment.