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.

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Beyond the GAAP - February 2020

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Following the announcement of the first results for 2019 in February, companies that have not yet closed their accounts need to consider the potential implications of the current coronavirus epidemic for the disclosures required in the notes on events after the reporting period in accordance with IAS 10, as some market regulators have just recalled.

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Beyond the GAAP - January 2020

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The year 2019 drew to a close with the publication of an exposure draft proposing significant changes to the presentation of IFRS financial statements, particularly the statement of comprehensive income. Consultations will continue in the new year, with many projects listed in the IASB’s work plan.

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Beyond the GAAP - December 2019

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As the 2019 financial statements are finalised, the first-time application of IFRS 16 will have kept stakeholders on their toes right up to the last minute. This is because the IFRS Interpretations Committee did not officially clarify until 16 December how the term of certain leases should be determined.

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Beyond the GAAP - November 2019

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As 2019 draws to a close, we present our usual overview of applicable standard and interpretations, with IFRS 16 - Leases obviously being the key new standard for this year.

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Beyond the GAAP - October 2019

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As the end of the year approaches, we’ve reached the time when European enforcers publish their recommendations for year-end financial reporting. Unsurprisingly, the key recommendations from ESMA and the AMF (the French market regulator) focus on IFRS 16 – Leases, IFRS 15 – Revenue from Contracts with Customers, and IFRS 9 – Financial Instruments. In this issue, we review the topics highlighted by the enforcers in their published recommendations.

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Beyond the GAAP - September 2019

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September saw the publication of two long-awaited decisions by the IFRS Interpretations Committee (IFRS IC). One related to determination of the lessee's incremental borrowing rate when applying IFRS 16, and the other to the classicisation and presentation of liabilities or assets related to uncertain tax positions. This therefore seemed the ideal time to present our study of information on the impacts of initial application of IFRIC 23 presented by a sample of French and European issuers (CAC 40 and Euro Stoxx 50) in their IFRS interim financial statements to 30 June 2019.

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Beyond the GAAP - July / August 2019

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Following the summer break, IAS 12 – Income Taxes and IFRS 17 – Insurance Contracts are in the spotlight, with consultations on both from the IASB as well as a detailed Public Statement from ESMA, the European enforcer, on the former.

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Beyond the GAAP - June 2019

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The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close. Last but certainly not least, don’t forget to read our special study on the IASB’s proposals to prepare for the interest rate benchmark reform. The consultation period may be over, but there will be lively discussions after the holidays!

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Beyond the GAAP - May 2019

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As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer.

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Beyond the GAAP - April 2019

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This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May.

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