Audit & assurance publications

You will find here our Audit & assurance publications (newsletters, expert insights, surveys, etc.)

Beyond the GAAP newsletters

Beyond the GAAP is Mazars' monthly technical newsletter dedicated to Accounting Standards.
Its objective is to keep readers informed of accounting developments.

Benchmark Study on Reinsurers’ Financial Communication

Reinsurance, also known as the “ insurers’ insurance ”, plays a key role in the global market economy today. Several factors, such as the strengthening of capital requirements, the increasing level of significant NAT CAT events or the need for optimal coverage is increasing the need for reinsurance.

European Insurers' IFRS 9 Benchmark Study

The new standard IFRS 9 on financial instruments has been effective starting 1st January 2018 for most entities but insurance groups have the possibility to defer its application to 2021, the year when the new standard IFRS 17 on insurance contracts will enter into force.

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.

The Club sessions gave everyone an opportunity, with the aid of case studies, to analyse the new standard, to compare it with existing practices in their sector and to benchmark their practices against those of other stakeholders.