Mazars Insights

You will find here Mazars Insights as regards some IFRSs and IAS.

Overview of the new auditor’s audit report under the ISA

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The auditor’s report is the final output of the audit process. Many users of the financial statements and stakeholders have called to have a more informative and relevant auditor’s report. There has been increasing criticism over standardised wording and a request for audit reports to be more transparent and tailored to individual clients.

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IFRS 15: an overview of the new principles of revenue recognition

IFRS 15 introduces many new features relating to revenue recognition. In May 2014, the IASB published IFRS 15, Revenue from Contracts with Customers.

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