The areas of greatest subjectivity and interest within the Financial Statements of Large European Insurance Groups - 2011 - Mazars - Italy
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The areas of greatest subjectivity and interest within the Financial Statements of Large European Insurance Groups - 2011
For the third year, Mazars has carried out a detailed analysis of the largest insurance groups’ financial information as at 31 December 2010.
30/09/2011
In this difficult economic climate, regulators, analysts and investors’ expectations were especially high regarding the transparency of disclosures, the inherent risks for insurers as financial investors, and the place taken by judgement while elaborating financial statements.
Mazars has performed an analysis of the financial statement disclosures based on the 2010 year-end IFRS financial statements looking at issues:
- from an accounting perspective, considering compliance with IFRS especially regarding topics that we consider to be particularly sensitive; and
- from a financial and regulatory perspective, as we focus on the insurers’ and reinsurers’ financial disclosures regarding key indicators and capital management.
Mazars Insight - Insurance Groups - Sept. 11 (ENG)
(.pdf - 2.90 MB)
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