Publications & Webcasts

Documents published by Mazars can be found here.

IFRS Newsletter No. 07 – 2017

The last few months have been relatively busy for the IASB with the publication of two exposure drafts, a Practice Statement and some last-minute finishing touches to IFRS 9. Our “Closer Look” this month concerns an aspect of the preparation of financial statements: guidance on making materiality judgments.

IFRS Newsletter No. 06 – 2017

The IASB confirmed the IFRIC’s tentative decision on the modification of financial liabilities under new IFRS 9. The far-reaching impact of this decision is discussed in this edition.

IFRS Newsletter No. 05 – 2017

The effective date of the new IFRS 9 standard on financial instruments is just around the corner while IFRIC 23, published by the IASB on June 7, clarifies the application of IAS 12 where there is an uncertainty about an income tax treatment.

IFRS Newsletter No. 04 – 2017

After being in the pipeline for more than ten years, IFRS 17 has finally been approved and published by the IASB. The new standard is therefore likely to cause considerable changes, with impact varying significantly from one company to another, since it will replace the interim standard IFRS 4 that permitted insurance companies to use local accounting frameworks.