International Mazars newsletters

Are you active internationally? Then international laws and regulations could also have an impact on your business. The Mazars Group publishes regularly on relevant developments in your field. Below you can read the publications.

If you would like to read more publications of the Mazars Group, please click here

Beyond the GAAP - November 2018

Ahead of the preparation of financial statements at 31 December 2018, Beyond the GAAP summarises the standards applicable to the current year and revisits the information published by European entities on the introduction of IFRS 16 at 30 June 2018 - information which must be significantly expanded in December 2018.

U.S. Tax Desk Newsletter - December 2018

Welcome to the latest edition of the Mazars U.S. Tax Desk Newsletter! As we reach the end of 2018 we discuss the many amendments and introductions of tax regulations commencing in 2019 in various countries.

Beyond the GAAP - October 2018

During October, the European legislators have endorsed interpretation IFRIC 23 – Uncertainty over Income Tax Treatments. Meanwhile, the IASB has published new short, but focused, documents.

Beyond the GAAP - July August 2018

This issue of Beyond the GAAP brings a piece of good news for our readers, as we all return to work following a well-deserved break: our financial instruments experts have saved you some effort by reading and summarising the IASB’s particularly dense Discussion Paper on the classification of financial instruments as liabilities or equity, published at the beginning of the summer. See our ‘A Closer Look’ feature for our summary of the DP.

Beyond the GAAP - June 2018

After focusing on half-yearly reporting and on IFRS 15 and IFRS 9 in our last edition, this month’s special study presents a Benchmark on disclosures by entities at 31 December 2017 on the future impact of IFRS 16. The level of information provided varies greatly, and, unsurprisingly, is on average rather limited. It is as well to remember that entities should expand these disclosures at 30 June 2018.

Beyond the GAAP - May 2018

Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation. In passing, take the time to review the details of IAS 34 on interim financial statements in our crossword!

Beyond the GAAP - April 2018

Again this month IFRS 9 and IFRS 15 take centre stage in our highlights as they are the focus of attention for market regulators and the Monitoring Board of the IFRS Foundation. As announced in our previous edition, our closer look study this month presents the key features of the new IFRS Conceptual Framework. In summary, the final text confirms and expands the main outlines proposed in the 2015 exposure draft.

Beyond the GAAP - March 2018

The year began quietly with few major developments relating to standards, but March has seen a whole series of projects coming to fruition. Some of these are highly concrete, with three very detailed decisions published by the IFRS IC on the application of IFRS 15, which we explore in our ‘A Closer Look’ feature. Others are much more conceptual, such as the publication of the IFRS Conceptual Framework, and still others are forward-looking and are prompted by the European Union’s action plans on sustainable development and the fitness of public reporting by companies.

Beyond the GAAP - February 2018

With less than a year to go before the effective date of IFRS 16 on Leases, the report of the ANC’s (The French accounting standards setter) decisions on the duration of 3/6/9 leases, published in February, is certainly the most anticipated announcement for French entities. This is because it should enable most of them to resolve this thorny question in their plans for implementation. This decision will of course also be useful to entities with subsidiaries in France.

Beyond the GAAP - January 2018

Since 1 January 2018, IFRS 9 - Financial instruments and IFRS 15 - Revenue from Contracts with Customers have been effective, as the the IASB headline announced on its website on 8 January. In parallel, work to assess the impact of IFRS 9 on long-term investment is continuing at the European level, with the publication of the outcomes of a first factual analysis by EFRAG. This research has also acted as a spur to the IASB, which has followed up the EFRAG publication by issuing two presentations of its own on the contributions of IFRS standards to financial stability and long-term investment.

Share