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.
- Beyond the GAAP - December 2020 Issue
- Beyond the GAAP - November 2020 Issue
- Beyond the GAAP - October 2020 Issue
- Beyond the GAAP - September 2020 Issue
- Beyond the GAAP - July August 2020 Issue
- Beyond the GAAP - June 2020 Issue
- Beyond the GAAP - May 2020 Issue
- Beyond the GAAP - April 2020 Issue
- Beyond the GAAP - March 2020 Issue
- Beyond the GAAP - February 2020 Issue
- Beyond the GAAP - January 2020 Issue
- Beyond the GAAP - December 2019 Issue
- Beyond the GAAP - November 2019 Issue
- Beyond the GAAP - October 2019 Issue
- Beyond the GAAP - September 2019 Issue
- Beyond the GAAP - July -August 2019 Issue
- Beyond the GAAP - June 2019 Issue
- Beyond the GAAP - May 2019 Issue
- Beyond the GAAP - April 2019 Issue
- Beyond the GAAP - March 2019 Issue
- Beyond the GAAP - February 2019 Issue
- Beyond the GAAP - January 2019 issue
- Beyond the GAAP - December 2018 issue
- Beyond the GAAP - November 2018 issue
- Beyond the GAAP - October 2018 issue
- Beyond the GAAP - September 2018 issue
- Beyond the GAAP - July August 2018 issue
- beyond the GAAP - June 2018 issue
- Beyond the GAAP - May 2018 issue
- Beyond the GAAP - April 2018 issue.
- Beyond the GAAP - March 2018 issue
- Beyond the GAAP - February 2018 issue
- Beyond the GAAP - January 2018 issue
- Beyond the GAAP - December 2017 issue
- Beyond the GAAP - November 2017 issue
- Beyond the GAAP - October 2017 issue
- Beyond the GAAP - July August 2017 issue
- Beyond the GAAP - June 2017 issue
- Beyond the GAAP - May 2017 issue
- Beyond the GAAP - April 2017 issue
- Beyond the GAAP - March 2017 issue
- Beyond the GAAP - February 2017 issue
- Beyond the GAAP - January 2017 issue
- Beyond the GAAP - December 2016 issue
- Beyond the GAAP - November 2016 issue
- Beyond the GAAP - September 2016 issue
- Beyond the GAAP - July - August 2016 issue
- Beyond the GAAP - April 2016 issue
- Beyond the GAAP - March 2016 issue
- Beyond the GAAP - February 2016 issue
- Beyond the GAAP - January 2016 issue
- Beyond the GAAP - December 2015 issue
- Beyond the GAAP - November 2015 issue
- Beyond the GAAP - October 2015 issue
- Beyond the GAAP - September 2015 issue
- Beyond the GAAP - July-August 2015 issue
- Beyond the GAAP - June 2015 issue
- Beyond the GAAP - May 2015 issue
- Beyond the GAAP - April 2015 issue
- Beyond the GAAP - March 2015 issue
- Beyond the GAAP - February 2015 issue
- Beyond the GAAP - January 2015 issue
- Beyond the GAAP - December 2014 issue
- Beyond the GAAP - November 2014 issue
- Beyond the GAAP - October 2014 issue
- Beyond the GAAP - September 2014 issue
- Beyond the GAAP - July/August 2014 issue
- Beyond the GAAP - June 2014 issue
- Beyond the GAAP - May 2014 issue
- Beyond the GAAP - April 2014 issue
- Beyond the GAAP - March 2014 issue
- Beyond the GAAP - February 2014 issue
- Beyond the GAAP - January 2014 issue
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.
IFRS 13 “Fair Value Measurement”- Key points in 40 Q&A
The accounting standard IFRS 13 “Fair value measurement” was published in May 2011. It represents the outcome of six years of IASB discussions, largely conducted jointly with the FASB.
IFRS 10 "Consolidated Financial Statements" - Key points in 40 Q&A
IFRS 10, which was published in May 2011, introduces a single definition of control and replaces the portion of IAS 27 which related to consolidated financial statements, as well as the SIC 12 interpretation on special purpose entities.
Mar 2010 - HKFRS for Private Entities Technical Bulletin
HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.
IFRS conversion for Entities in Asia Pacific brochure
Our IFRS Team comprises of Partners and Senior staff members specialising in IFRS and located in offices around the world in Asia Pacific, Europe, South Africa, and the USA.