SET joined Mazars’ international partnership in December 2010, further to a successful cooperation with Mazars initiated back in the 1990s. It now operates under the Mazars SET brand. The firm traces its roots back to 1932, when it was originally established as one of Sweden’s first accounting firms.
Mazars is an international, integrated and independent organisation, specialising in audit, accountancy, tax, legal and advisory services.
Mazars can rely on the skills of
13,000
professionals in the
69
countries which make up its integrated partnership on the five continents. Mazars also has correspondents and joint ventures in
15
additional countries.
Mazars is also one of the founding members of the Praxity Alliance, which gathers
79
independent organisations and
28,000
professionals in
82
countries.
Mazars is specialized in audit, tax and advisory services across a range of markets and sectors.We offer specialist skills beyond the reach of most regional firms. Find out more about Mazars
Audit
Tax
Financial Reporting/IFRS
Accounting
Corporate Finance
Corporate matters
11 May 2012
This is the no.76 issue of Mazars' newsletter on technical support in French (French version of the "Beyond the GAAP" newsletter).
11 May 2012
Financial instruments were in the spotlight in April! The two Boards continued their progress on the proposed “expected loss” impairment model for financial assets (Phase II of IFRS 9/Impairment), and in particular clarified how the expected loss estimate should be determined. The Boards also reached an agreement on the definition of a business model which would permit measuring financial assets at amortised cost, and on bifurcation of embedded derivatives (Reopening of Phase I of IFRS 9/ Classification and measurement).