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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ImageTitle/DescriptionArticle Date 

Impact of IFRS: Oil and Gas

This publication provides assistance to companies in the oil and gas sector who are considering converting to IFRS.
Modified date: 9/11/2014
Business and industry issue; Regulatory update

Impact of IFRS: Power and Utilities

This publication provides assistance to companies in the power and utilities sector who are considering converting to IFRS.
Modified date: 9/9/2014
Business and industry issue; Regulatory update

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: 9/3/2014
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
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