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Jiří Šimek
Audit Partner, Head of Valuation Institute - Prague, Czech Republic
Magdalena Święcka
Senior Manager, Optimization & Innovation Dept - Warsaw, Poland
Zuzana Čmelíková
Leadership & Resilience Development Professional - Bratislava, Slovakia
Rose-Marie Östberg
Partner, Authorised Public Accountant - Helsingborg, Sweden
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Beyond the GAAP no.50(English) - November 2011
The 2011 reporting date is drawing near! It is likely to be a tricky exercise, not because of the new accounting standards but because of the sovereign debt crisis. More than ever, issuers must be meticulous in their valuations and the quality and clarity of the information they publish. Meanwhile the IASB continues working on its major projects, as witnessed by the publication of the second exposure draft on revenue recognition.
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Ghana
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Karachi
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Audit policy: EU proposed legislation
“Mazars welcomes the publication of the proposed legislation by the European Commission that will allow now the debate to continue in an open, transparent, public and democratic manner”.
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Investing in Asia: A New Eldorado or a Risky Venture?
As part of a 3 year partnership between Mazars and the Singaporean government (EDB: Singapore Economic Development Board), a roadshow will take place across a number of countries including the USA, Switzerland and France (5th December in Lyon, 6th December in Lille and 7th December in Paris) The roadshow aims to promote the attractiveness of Asian markets, particularly Singapore.
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Beyond the GAAP no.49 (English) - October 2011
No matter who you are, the sovereign debt crisis cannot have escaped your notice, having become a regular feature in the daily press and the focus of attention around the globe. News from the accounting world does not always command the same interest! However, the IASB is making progress with its work, laying the groundwork today for the accounting standards of tomorrow.
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CFO transformation
Over the past twenty years a significant number of transformation programs have evolved that focus on systems, tools and processes in order to improve business performance. These programs were initiated to bring about long term and persistent changes.
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Beyond the GAAP no.48 (English) - September 2011
Hardly had Hans Hoogervorst taken up his position at the head of the IASB than he had put his stamp on the institution. His position on the provisioning of exposure to the Greek risk by banks and insurers expresses a wish to ensure that IFRSs are applied consistently in the world. This concern is not new in principle, but it is so in form!
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Beyond the GAAP no.47 (English) - July / August 2011
The IASB is struggling to make the hoped-for progress on the projects on its work plan. Hence, after revenue recognition in June 2011, the IASB has decided this month to publish a new exposure draft on Leases. As for the Financial Instruments project, the redeliberations of the Impairment section have become increasingly complex and are also likely to result in a new exposure draft. Unless there is an agreement with the FASB, only limited amendments to IAS 32 on offsetting may eventually be published.
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Beyond the GAAP no.46 (English) - June 2011
In June, the IASB was once again busy, with the publication of amendments to IAS 1, the standard IAS 19R and the fourth annual improvements exposure draft (after a pause in 2010). The IASB also announced the publication of a second exposure draft on the revenue recognition project, so that the definitive standard is now expected in 2012, though no precise date has been given. Finally, the impairment proposals in the IFRS 9 project will be the subject of a fresh call for comments. To think that only a few weeks ago these definitive standards were still expected by 30 June 2011!
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Beyond the GAAP no.45 (English) - May 2011
The IASB published no fewer than six new standards in May: five relating to consolidation, and one on fair value measurement. This issue of Beyond the GAAP includes a study of IFRS 11 Joint Arrangements.
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Beyond the GAAP no.44 (English) - April 2011
In April, the IASB and the FASB decided to postpone the target date for completion of the major convergence projects on revenue recognition, lease accounting, financial instruments and insurance contracts. The final standards in these areas are now officially expected to be published no later than 31 December 2011 instead of 30 June. This will allow the necessary time for further reflection and to improve consultations with stakeholders on sensitive issues.
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Beyond the GAAP no.43 (English) - March 2011
As is clear from the updated IASB work plan, the second half of 2011 will be quite exceptional in the history of the international standard setter. No fewer than four new standards will be published, two will be amended and the final vote on the content of four future major standards will be taken.
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Beyond the GAAP no.42 (English) - February 2011
February saw significant changes of direction in two key projects in the work plan for convergence between IFRS and US GAAP: the accounting treatment of leases and revenue recognition. During their redeliberations, and in the light of the comments they had received from stakeholders, the IASB and the FASB have very significantly amended some of the positions taken in the exposure drafts on these two projects.
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Beyond the GAAP no.41 (English) - January 2011
It is already clear that 2011 will be a particularly important year in the history of the IASB. This year will see the SEC’s decision on whether IFRSs can be applied by American entities. The decision could lead to the end of US GAAP or disrupt the adoption of IFRSs at international level.
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Beyond the GAAP no.40 (English) - December 2010
December 2010 saw the publication of the exposure draft on hedge accounting (proposals on macro-hedging will have to wait until 2011). The IASB should, for once, draw on fairly wide support. The proposals do aim to simplify hedge accounting and make it possible to hedge more risks.
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Beyond the GAAP no.39 (English) - November 2010
In a joint declaration at the end of November, the IASB and FASB stated that they will ould henceforth focus all their efforts on the projects which they deem essential to achieving the convergence targets set by the G20 for June 2011. The two Boards will therefore pump their resources into the joint projects on financial instruments, revenue recognition, leases, presentation of OCI and fair value measurement over the coming weeks. Other priorities for the IASB include the projects on insurance contracts and consolidation. The IASB’s work plan has subsequently been updated to reflect these decisions.
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Beyond the GAAP no.38 (English) - October 2010
In October, the IASB continued its work, often conjointly with the FASB, on a wide range of subjects, giving pride of place to the revision of IAS 39 and issuing additions to IFRS 9 for financial liability accounting.
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Beyond the GAAP no.37 (English) - September 2010
On 17 August, the IASB brought the summer break to a premature halt with the publication of the long-awaited exposure draft on leases. If the Board’s proposals are finalised, all leases will have to be recognised in the lessee’s statement of financial position, regardless of whether it is an operating or a finance lease. The accounting treatment of leases is also drastically changed for lessors, whereas the discussion paper published in March 2009 only addressed the question of lessee accounting.
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Beyond the GAAP no.36 (English) - July / August 2010
There’s no danger of boredom this summer! After the revenue recognition exposure draft published at the end of June, the IASB published on 30 July its exposure draft on insurance contracts - two exposure drafts that have been eagerly awaited for some months now. These publications are joined by the staff draft on financial statements presentation, a new stage before an exposure draft in early 2011.
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Beyond the GAAP no.35 (English) - June 2010
At the beginning of June, the IASB and FASB issued statements regarding their revised schedule for the short-term convergence project. Now, they have informed the G20 of changes to their respective work plans. While they are officially sticking to the target of June 2011, some difficult decisions have had to be made.
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Beyond the GAAP no.34 (English) - May 2010
Just a few days apart in May, the IASB and FASB published their jointly developed proposals on presentation of items contained in Other Comprehensive Income (OCI). However, these proposals could be seen as something of a smokescreen…
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Backstage with Mazars at the Women’s Forum
From 13th to 15th October, at the International Centre of Deauville, Mazars took part in the Women’s Forum. Mazars’ stand was converted into a cosy, welcoming living room for the event; a perfect place to meet and greet.
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The IFRS Financial Statements of Large Insurance Groups as at 31 December 2010
Mazars analyses, in a new Mazars Insight, the 2010 annual reports of large European insurance groups, to highlight the sensible points of the year.
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Mazars participates in the Women’s Forum and presents the book “A women’s world, a better world?”
For the fifth consecutive year, Mazars is a partner of the Women’s Forum which takes place from 13th to 15th October.