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Mazars Insights

You will find below the latest technical specifications of Mazars.

Mazars Insights deepen practical solutions and illustrate the difficulties in applying the newest IFRS standards.

Cover_Mazars Insight_2011

The areas of greatest subjectivity and interest within the financial statements of Large European Insurance Group - 2011

12 September 2011
Mazars insight ENG

The areas of greatest subjectivity and interest within the financial statements of Large European Insurance Group - 2010

Mazars analyses, in a new Mazars Insight, the 2009 annual reports of large European insurance groups, to highlight the sensible points of the year.

21 September 2010
Mazars insurance survey 2010

A Mazars Survey about large European Insurance Groups

The areas of greatest subjectivity and interest within the financial statements of large European insurance groups as at 31 December 2009

01 September 2010
Mazars Insights_Basel 3_EN

Mazars Insight: From Basel II to Basel III

The aim of this study is to present the new measures intended to fall within the new statutory framework called “Basel III”, documentation published in December 2009 by the Basel Committee and proposals made since. We also relied on a sample of answers from financial establishments to the Consultative Paper to present the main comments from the international banking sector.

01 September 2010

IFRS 3 and IAS 27: Key features of the new standards in 40 Q&A

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.

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.

Implementing IFRS 7 and Basel II - Pillar 3 in credit institutions

Credit institutions faced significant changes both in their consolidated financial statements and in their regulatory reports.

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