Articles, Studies and White Papers

Below you will find articles authored by Mazars experts on topics of interest across various industries.

Should you have any queries please contact your Relationship Partner at Mazars, or a Mazars office near you.

SFCR Study 2018

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

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.

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 we are 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.



King IV™ is the 4th edition of the King IV Report on Corporate Governance. King III™ was replaced predominantly due to the significant increase in focus on corporate governance and regulatory reporting, both locally and internationally.

The Little Prince : Theater Production sponsored by Mazars

We’re thrilled to announce that Mazars is the proud sponsor of the Little Prince Theater Production.

Originally written in French, The Little Prince is the world's most translated book, outside of religious works. Sometimes described as the story of a grown-up meeting his inner child, it is a philosophical contemplation of loneliness, friendship, adulthood, and authority.

Four common pitfalls to avoid when drafting a will

Your Will is the only valid and legally enforceable instruction left behind to express the wishes and estate division guidelines of a deceased. To ensure that the remaining family members and beneficiaries are not left in a perilous situation and that the wishes of the deceased are honoured, it is essential to avoid common pitfalls at drafting stage.

Preference shares – debt or equity?

With our deteriorating business environment and increasing insolvencies, businesses are looking to obtain the cheapest finance possible. One very common type of financing that is used is the issue of preference shares. The problem that always raises its head with these is how does one classify preference shares? Is it debt or equity, or both and if so how should the allocation be determined?

Greenhouse Gas Reporting Regulations For Business

The Government Gazette of the 3rd April 2017, published the National Greenhouse Gas Emission Reporting Regulations, under Section 53(aA), (o) and (p) read with section 12 of the National Environmental Management: Air Quality Act, 2004 (Act No. 39 of 2004).