Audit News

You will find below News and Articles related to Audit Sevices.

The future of audit: myths, realities and ways forward

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The audit profession faces a decisive moment: market expectations are shifting, technology is empowering auditors and strengthening quality, the case for audit’s evolution is growing and a series of headline corporate failures have raised questions about the quality of service companies can expect.

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COVID-19: Implications on financial statements

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COVID 19 impacted the modern world in an unprecedented way. Except this virus affect the health and safety of all of us, it also has implications for the global economy, but it is still difficult to determine to what extent.

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IFRS for financial instruments

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Mazars latest IFRS Insight addresses the accounting for financial instruments under IFRS. It draws on several relevant IFRS standards to tackle, in one handbook, the entire range of challenges related to financial instruments among which: recognition and derecognition, classification and measurement, impairment for credit risk, derivatives and hedging, and related disclosures. It includes all the new requirements introduced by IFRS 9 and the related amendments to other standards such as IFRS 7.

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News in the regulation on reporting in non-profit accounting and in the register of non-profit organizations

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Non-profit organizations that conduct double- entry bookkeeping are not required to submit quarterly financial statements for January-March and January-September on S-PR-RAS-NPF forms.

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IFRS 17: Insurance

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Recently, there is a new IFRS 17 that replaced existing IFRS 4 on Insurance Contracts. Below you will find brief information regarding the new IFRS 17.

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IFRS 15 and 16

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Starting from January 1st 2019, the new IFRS 15 and 16 (hereinafter referred to as "IFRS 15" and "IFRS 16") will be applicable to all companies that are normally required to be audited according to International Financial Reporting Standards.

What are the effects?

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IFRS 16: Leases - key points of the new standard

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IFRS 16 is a new standard that prescribes the way of recognizing, measuring, rendering and publishing of leases, the application of which is mandatory from 1 January 2019.

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Guide through IAS 16

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IAS 16 Property, Plant and Equipment outlines the accounting treatment for most types of property, plant and equipment. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life.

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