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关于国际财务报告准则的的专业技术简报

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.

新会计准则《国际财务报告准则第9号—金融工具》（IFRS 9）已于2018年1月1日对绝大部分公司实体生效，但保险公司被允许递延至2021年实施新准则，而新准则《国际财务报告准则第17号—保险合同》也将于同年全面生效。

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.

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.

国际财务报告准则第13号“公允价值计量”于2011年5月发布。它代表了国际会计准则理事会与财务会计标准委员会联合审议了六年的成果。

国际财务报告准则第10号于2011年5月出版。它引进了控制的统一定义，并取代了包含于原国际会计准则第27号中关于合并财务报表的内容，以及国际会计准则解释公告第12号就特殊目的主体的解释。

The countdown commences…
HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.

我们的国际财务报告准则团队由在国际财务报告准则领域具有专长的合伙人和高级专业人士组成，分布在亚太地区、欧洲、南非、南美和美国等地。