审计鉴证服务部出版物

您会在这里找到玛泽发布的审计鉴证服务部出版物（新闻通讯、专家分析、调查等）。

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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

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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.

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关于欧洲保险公司的国际财务报告准则第9号基准研究

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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。

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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.

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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.

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