Mazars IFRS guidebook aims at helping preparers, users and auditors of financial statements develop their theoretical and practical understanding. Our objective is to provide useful tools and insights on the challenging issues that may be encountered when applying IFRSs. All the concepts are illustrated by numerous examples.
How can Mazars help you?
- Applications developed to calculate the expected credit loss - Mazars has two Microsoft Excel-based applications that can be customized for your work.
- Assistance in preparing and reviewing IFRS financial statements – We have a strong knowledge of the accounting principles regarding IFRS, which allows us to offer you complex approaches to complex topics.
- Extensive experience accumulated in applying and interpreting IFRS - Mazars is among the 7 companies that are advisers of the IASB.
To download Mazars IFRS Guidebook, click on the button below:
Mazars IFRS guidebook provides 10 key points for financial instruments:
- Chapter 1: Scope of standards applicable to financial instruments
- Chapter 2: Definitions and abbreviations used
- Chapter 4: Amortised Cost
- Chapter 6: Recognition and initial measurement
- Chapter 7: Classification of financial assets
- Chapter 8: Classification of financial liabilities
- Chapter 9: Subsequent Measurement of financial instruments (including impairment)
- Chapter 13: Derivatives and embedded derivatives
- Chapter 14: Hedge accounting under IFRS 9
- Chapter 16: Disclosures about financial instruments
This insight is in English and a French version will be available soon. Please note that chapters 3, 5, 10, 11, 12 and 15 will also be added at a later stage.