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超越准则

关于国际财务报告准则的的专业技术简报
- Beyond the GAAP - March 2021 Issue
- Beyond the GAAP - February 2021 Issue
- Beyond the GAAP - January 2021 Issue
- Beyond the GAAP - December 2020 Issue
- Beyond the GAAP - November 2020 Issue
- Beyond the GAAP - October 2020 Issue
- Beyond the GAAP - September 2020 Issue
- Beyond the GAAP - July August 2020 Issue
- Beyond the GAAP - June 2020 Issue
- Beyond the GAAP - May 2020 Issue
- Beyond the GAAP - April 2020 Issue
- Beyond the GAAP - March 2020 Issue
- Beyond the GAAP - February 2020 Issue
- Beyond the GAAP - January 2020 Issue
- Beyond the GAAP - December 2019 Issue
- Beyond the GAAP - November 2019 Issue
- Beyond the GAAP - October 2019 Issue
- Beyond the GAAP - September 2019 Issue
- Beyond the GAAP - July -August 2019 Issue
- Beyond the GAAP - June 2019 Issue
- Beyond the GAAP - May 2019 Issue
- Beyond the GAAP - April 2019 Issue
- Beyond the GAAP - March 2019 Issue
- Beyond the GAAP - February 2019 Issue
- Beyond the GAAP - January 2019 issue
- Beyond the GAAP - December 2018 issue
- Beyond the GAAP - November 2018 issue
- Beyond the GAAP - October 2018 issue
- Beyond the GAAP - September 2018 issue
- Beyond the GAAP - July August 2018 issue
- beyond the GAAP - June 2018 issue
- Beyond the GAAP - May 2018 issue
- Beyond the GAAP - April 2018 issue.
- Beyond the GAAP - March 2018 issue
- Beyond the GAAP - February 2018 issue
- Beyond the GAAP - January 2018 issue
- Beyond the GAAP - December 2017 issue
- Beyond the GAAP - November 2017 issue
- Beyond the GAAP - October 2017 issue
- Beyond the GAAP - July August 2017 issue
- Beyond the GAAP - June 2017 issue
- Beyond the GAAP - May 2017 issue
- Beyond the GAAP - April 2017 issue
- Beyond the GAAP - March 2017 issue
- Beyond the GAAP - February 2017 issue
- Beyond the GAAP - January 2017 issue
- Beyond the GAAP - December 2016 issue
- Beyond the GAAP - November 2016 issue
- Beyond the GAAP - September 2016 issue
- Beyond the GAAP - July - August 2016 issue
- Beyond the GAAP - April 2016 issue
- Beyond the GAAP - March 2016 issue
- Beyond the GAAP - February 2016 issue
- Beyond the GAAP - January 2016 issue
- Beyond the GAAP - December 2015 issue
- Beyond the GAAP - November 2015 issue
- Beyond the GAAP - October 2015 issue
- Beyond the GAAP - September 2015 issue
- Beyond the GAAP - July-August 2015 issue
- Beyond the GAAP - June 2015 issue
- Beyond the GAAP - May 2015 issue
- Beyond the GAAP - April 2015 issue
- Beyond the GAAP - March 2015 issue
- Beyond the GAAP - February 2015 issue
- Beyond the GAAP - January 2015 issue
- Beyond the GAAP - December 2014 issue
- Beyond the GAAP - November 2014 issue
- Beyond the GAAP - October 2014 issue
- Beyond the GAAP - September 2014 issue
- Beyond the GAAP - July/August 2014 issue
- Beyond the GAAP - June 2014 issue
- Beyond the GAAP - May 2014 issue
- Beyond the GAAP - April 2014 issue
- Beyond the GAAP - March 2014 issue
- Beyond the GAAP - February 2014 issue
- Beyond the GAAP - January 2014 issue
Benchmark Study on Reinsurers’ Financial Communication

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.
关于欧洲保险公司的国际财务报告准则第9号基准研究

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。
IFRS 15: The 10 key points for industrial entities with long-term contracts
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.
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.
IFRS 15: An overview of the new principles of revenue recognition
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”- 40项重点问答
国际财务报告准则第10号「合并财务报表」──40项重点问答
香港的FRS - 2010年3月 - 为私营机构公告财务报告准则技术公告
The countdown commences…
HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.
HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.