Newsletters- studies- surveys

Mazars is pleased to present the CEE View: Inbound M&A report 2018/2019, in collaboration with Mergermarket. This new report offers an overview of the mergers and acquisitions activity in 2018 within and into the Central & Eastern European (CEE) region, and looks ahead to the challenges and opportunities for the next couple of months.

At the end of February 2018, all the major European banks published information on the impact of the implementation of the new standard IFRS 9. IFRS 9 introduces numerous changes (classification, impairment, hedging, etc.). Their impacts at the transition date vary widely from one bank to another. They are negative in most cases, but for some banks are virtually nil or even positive. The indicators used are also variable: though the impact on the CET1 ratio is a firm common indicator, the level of further detail reported varies significantly from one institution to another.

Over the years, financial communication has become an essential aspect of promoting the activities of large insurance groups. The exercise has particular salience this year with the arrival of the European Solvency II Directive, introducing far-reaching changes in the matter of capital requirements and risk management. Against this background, we have taken a closer look at the information available on Solvency II, the major issue in financial communication in 2015.

The areas of greatest subjectivity and interest within the IFRS financial statements of large european insurance groups.