Detalles

  • Servicio: Audit
  • Tipo: Publication series
  • Fecha: 01/09/2012

Insights into IFRS Overview 

 
Insights into IFRS Overview
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The move towards a single set of high-quality, global accounting standards continues to gather momentum. As of August 2012, over 120 countries and reporting jurisdictions require or allow the use of IFRS by publicly traded companies, and more are planning to do so in the near future.

For those companies reporting under IFRS, Audit Committees need to understand the standards; but more importantly, they need to understand the principles underpinning the preparation of the financial statements and the auditor’s judgements. They must be prepared to invest the time necessary to understand why critical accounting policies are chosen and how they are applied, and to satisfy themselves that the end result fairly reflects their understanding.

Insights into IFRS: An overview is designed to help Audit Committee members, and others, by providing a structured guide to the key issues arising from the standards. It offers an overview of the requirements of IFRS as at 1 August 2012. For a fuller understanding of these requirements, this overview should be read in conjunction with Insights into IFRS, KPMG’s practical guide to International Financial Reporting Standards, 9th edition 2012/13.
 

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