MASHINI & Associés Key points of IFRS 18 standard Unlike IAS 1, which did not require any specific presentation format for financial statements in general, groupings, or subtotals making presentation easy; IFRS 18 comes with a precise structure for f... Expertise Comptable 14 Jan 2026
MASHINI & Associés Outsourcing Internal Audit Functions: An Optimisation Solution。 In entrepreneurship, especially in our context, internal audit is still very little used. However, it is an important tool to ensure satisfactory performance for any type of organisation. It is not un... 3 Oct 2025
MASHINI & Associés Overtrading, the additional trap in an unfavourable context. Overtrading is an unknown effect for many managers and yet it is very formidable. A slow but powerful poison. In some cases, as in several other assessments for those trying to mitigate it, this risk ... 4 Aug 2025
MASHINI & Associés IFRS 15 revenue recognition point: case of contracts with cross obligations The IFRS 15 standard has the merit of replacing, together with the IAS 18 standard, all interpretations. Whether it concerns SIC 31, IFRIC 13, IFRIC 15, or IFRIC 18; IFRS 15 seems to have addressed th... 4 Aug 2025
