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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: 7/10/2014
Business and industry issue; Publication series

Transition to the new revenue standard

This publication will help you to understand the best option for your business when transitioning to the new revenue standard.
Modified date: 7/10/2014
Business and industry issue

First Impressions: IFRS 9 (2013) – Hedge accounting and transition

This edition of First Impressions considers the requirements of IFRS 9 Financial Instruments (2013), including the new general hedging model.
Modified date: 6/16/2014
Publication series

First Impressions: Consolidation relief for investment funds

This First Impressions contains a detailed analysis of the consolidation exception for investment funds, presenting the key facts and impacts along with KPMG’s insight.
Modified date: 12/20/2013
Publication series

IFRS Illustrative condensed interim financial statements: First-time adopters - July 2011

This publication illustrates one possible format for financial statements based on a fictitious multinational corporation with a transition date of 1 January 2010.
Modified date: 11/29/2013
Regulatory update

International Financial Reporting Standards: Views on a financial reporting revolution

This publication summaries the result of the interviews with standard-setters, regulators, CFOs, analysts and auditors from around the world and highlights a number of key issues to be resolved in order to confirm the success of the IFRS project.
Modified date: 11/29/2013
Regulatory update

Illustrative condensed interim financial statements First-time adopters - October 2010

The purpose of this publication is to assist you in preparing your first IFRS interim financial statements in accordance with International Financial Reporting Standard (IFRSs), in particular IAS 34 Interim Financial Reporting.
Modified date: 11/29/2013
Regulatory update

IFRS Practice Issues: Adopting the consolidation suite of standards - Transition to IFRSs 10, 11 and 12

Transition to IFRSs 10, 11 and 12 is now upon us. In this IFRS Practice Issues, we focus on their adoption.
Modified date: 11/29/2013
Business and industry issue; Publication series

IFRS compared to US GAAP: An overview 2013

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: 11/19/2013
Regulatory update

Impact on Oil and Gas Companies

The financial statements of many oil and gas companies could look very different in the future as a result of the changes to the accounting for joint arrangements.
Modified date: 11/12/2013
Business and industry issue; Regulatory update
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 Latest publications

Hong Kong Tax Alert
Transition to the new revenue standard
Hong Kong IPO Market Update - July 2014
China alert: Financial Service Focus
Spotlight on Hong Kong’s private banking sector
China Tax Alert
China tax alert
Mainland China Securities Survey 2014