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Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

 

 

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Guide to condensed interim financial statements – Illustrative disclosures

This guide helps you to prepare condensed interim financial statements, illustrating one possible format for financial statements for a fictitious multinational corporation involved in general business.
Modified date: 4/10/2015
Publication series; Regulatory update
 

Guide to condensed interim financial statements - Disclosure checklist - April 2014

This Guide to condensed interim financial statements – Disclosure checklist has been updated to take account of the consequential amendments to IAS 34 Interim Financial Reporting arising from Investment Entities (Amendments to IFRS 10, IFRS 12, IAS 27).
Modified date: 3/23/2015
Publication series; Regulatory update
 

Illustrative Interim Financial Report Under Hong Kong Financial Reporting Standards - June 2014

A guide for companies listed on the Main Board of The Stock Exchange of Hong Kong Limited, which are required to prepare their interim financial reports.
Modified date: 3/23/2015
Publication series; Regulatory update
 

Six reasons why the Five-Year Plan matters for your business

The six reasons why the Five-Year Plan matters for your business.
Modified date: 3/11/2015
Business and industry issue
 

New Revenue Standard

In May 2014, the IASB issued a new revenue standard, IFRS 15, Revenue from contracts with customers. The standard is the result of a joint project between the IASB and FASB and is converged with FASB ASC Topic 606.
Modified date: 3/5/2015
Business and industry issue; Publication series
 

Guide to annual financial statements – Illustrative disclosures for banks

This guide reflects IFRSs in issue at 1 December 2014 that are required to be applied by an entity with an annual period beginning on 1 January 2014.
Modified date: 1/7/2015
Publication series; Regulatory update
 

Guide to annual financial statements – Illustrative disclosures for investment funds

This new Guide takes account of new or revised IFRSs that are effective for the first time for an annual reporting period ending on 31 December 2014.
Modified date: 12/22/2014
Publication series; Regulatory update
 

IFRS compared to US GAAP: An overview 2014

The purpose of our publication IFRS compared to US GAAP, from which this overview has been extracted, is to assist you in understanding the significant differences between IFRS and US GAAP.
Modified date: 12/11/2014
Regulatory update
 

Guide to annual financial statements – IFRS 12 supplement

This publication complements our Guide to annual financial statements – Illustrative disclosures, with disclosures specific to IFRS 12.
Modified date: 9/26/2014
Publication series; Regulatory update
 

Insights into IFRS 2014/2015 - 11th Edition

KPMG’s practical guide to International Financial Reporting Standards.
Modified date: 9/18/2014
Business and industry issue
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 Latest publications

Hong Kong Capital Markets Update
New tax frontiers in China: taxing indirect share transfers
The evolving role of corporate development in banking
Evidence-based HR: The bridge between your people and delivering business strategy
China Tax Alert