Guides to IFRS accounting standards
In this section you will find our practical guides intended to support your company in adopting and implementing International Financial Reporting Standards (IFRS).
To help businesses navigate the evolving global financial reporting landscape, Mazars is committed to produce regular in-depth insights with a focus on IFRS accounting standards and related matters.
Discover our latest selection of insights and perspectives below.
In this section you will find our practical guides intended to support your company in adopting and implementing International Financial Reporting Standards (IFRS).
Discover Mazars’ comment letters on key proposals from the International Accounting Standards Board (IASB), the IFRS Interpretations Committee and other standard setting or regulatory bodies.
Each quarter, the Mazars corporate risk & reporting newsletter aims to provide a comprehensive summary of the most recent financial reporting advancements from both local and international standard setters together with insightful analysis of emerging business risks.
Welcome to our series on sustainability-linked financing. Our aim is to issue a series of publications discussing the IFRS-related accounting implications around this evolving and constantly debated topic. The series will provide insight into these implications and any developments from a practical perspective for both financing institutions as well as for borrowers.
The most critical issue is the classification of loans or bonds that reference the borrower or issuer’s environmental, social and governance (ESG) key performance indicators (KPIs) on the balance sheet of lenders – generally banks – and investors. In particular, the interest rate on these loans or bonds is adjusted periodically up or down depending on whether the ESG KPI targets are achieved or not....
How has the financial performance of European banks fared amidst economic turbulence in recent years? Global inflation ensuing the war in Ukraine and the aftermath of the Covid-19 crisis have collectively affected the financial services industry, undoubtedly impacting the expected credit losses (ECL) in banks’ financial disclosures.
This study shows a significant enhancement of information given in the notes on climate issues in 2021 accounts compared to previous years, making 2021 a turning point on this subject.
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