Surveys and studies

You will find here all surveys, studies, reports and other research materials, that prepared by Mazars.

Benchmark on key audit matters

“The purpose of communicating key audit matters is to enhance the communicative value of the auditor’s audit report by providing greater transparency about the audit that was performed.” To provide “additional information to Intended users of the financial statements, to assist them in understanding those matters, that, in the auditor’s professional judgment, were of most significance in the audit.”*

Bancassurance in Europe - benchmark study

While bancassurance is a booming business, proper supervision of the holding entity and its subsidiaries is required in order to be well managed. It is fundamental to grant effective disclosure of key information between the banking and insurance counterparties and to harness synergies between the two. Leveraging from our strong position and expertise in the European financial services advisory market, Mazars was able to survey the bancassurance industry.

Analysis of the Solvency and Financial Condition Reports of European Insurance and Reinsurance Entities

For the second successive year, Mazars has conducted a survey of solvency and financial condition reports. Last year’s analysis considered the reports of French companies, but this has now been extended to include 15 European entities subject to the Solvency II directive, which came into force on 1 January 2016, and has fundamentally changed the regulatory framework for European insurance companies and undertakings.

Using the SDGs to Add Value to Business

When the 17 Sustainable Development Goals (SDGs) and the 169 targets were launched, the message was clear to all stakeholders of the world – governments, regulators, companies, and populations – we need to do more to protect the world for future generations. So where are we now, and how are companies reacting to this brave new world? Mazars` Global Sustainability Leadership Team explores this and more in the Global Goals Yearbook 2018.

European Insurers' IFRS 9 Benchmark Study

The new standard IFRS 9 on financial instruments has been effective starting 1st January 2018 for most entities but insurance groups have the possibility to defer its application to 2021, the year when the new standard IFRS 17 on insurance contracts will enter into force.

A return to growth for leading European construction companies – 2017 study

Our previous report, published last year, called on leading entities to take a cautious approach in 2016, in particular because of the state of order books at the end of 2015.
This caution has been confirmed by a year that saw the consolidation of business by leading construction companies: a decrease in activity and a slight margin improvement, reflecting a refocus on core business activities and greater selectivity.

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