Audit & assurance publications
You will find here our Audit & assurance publications (newsletters, expert insights, surveys, etc.)
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Robinson Hua Ying Partner, Audit & Assurance - Shanghai
Edmund Chan Partner, Audit & Assurance - Hong Kong
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.
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.
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.
IFRS 15: An overview of the new principles of revenue recognition
In May 2014, the IASB published IFRS 15, Revenue from Contracts with Customers. Simultaneously, the FASB published ASU 2014-09 (Topic 606). These two broadly identical texts represent the culmination of the Boards’ work on a major joint project that has taken many years to complete.