It explores the current developments in financial accounting and reporting on USGAAP. The latest issue is #16-02: SEC Proposes Rules for Extractive Industry Payments.
SlideShare presentations provide a high level summary of draft and new standards, interpretations and amendments to these pronouncements, as well as an overview of expected business and other impacts.
New Leases Standard will help you understand the new requirements and assess the impact on your company.
IFRS Newsletter: IFRS 9 Impairment is KPMG's update on the impairment requirements of IFRS 9 Financial Instruments. The latest issue is 3 (December 2015).
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 2015.
On 21 Dec 2015, HKEx published its new requirements in the Consultation Conclusions on the Review of the Environmental, Social and Governance Reporting Guide. This flyer sets out the key new requirements and explains why they are important.
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.
This edition provides an overview of the proposed amendments to IFRS 4 that aim to reduce the impact of the different effective dates of the new insurance standard and IFRS 9.
This edition of Questions and Answers provides questions and answers on fair value measurement under both U.S. GAAP and IFRS.
This flyer provides a summary of some of the key trends identified as part of the Chinese findings from KPMG’s global 2015 Corporate Responsibility Reporting Survey.