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IFRS Publications 

This section provides a library of IFRS-related publications, tools and other resources that we believe will help in understanding and using IFRS.

First Impressions

First Impressions

First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.

GAAP Comparisons

GAAP Comparisons

The purpose of these publications is to assist the understanding of the significant differences between International Financial Reporting Standards and other jurisdiction GAAP. The focus of these publications is on recognition, measurement and presentation; therefore disclosure differences generally are not discussed.

IFRS Comment Letters

IFRS Comment Letters

Letters expressing the views of KPMG International and its member firms on discussion papers, exposure drafts and IFRIC draft interpretations.

IFRS Handbooks

IFRS Handbooks

These publications provide thorough analysis of a specific standard and addresses practical application issues that an entity could be expected to encounter within the standard. The Handbooks include extensive interpretative guidance.

IFRS Practice Issues

IFRS Practice Issues

These publications address practical application issues that an entity may encounter when applying International Financial Reporting Standards. They may include discussion of selected requirements, interpretative guidance and illustrative examples.

Illustrative financial statements

Illustrative financial statements

These publications are designed to assist the preparation of financial statements in accordance with International Financial Reporting Standards. The publications illustrate one possible format for financial statements, based on a fictitious multinational corporation.

Insights into IFRS

Insights into IFRS

KPMG’s practical guide to International Financial Reporting Standards.

New on the Horizon

New on the Horizon

New on the Horizon publications consider the requirements of IASB exposure drafts. They include a discussion of the key elements of the proposed requirements and respective observations.

Todd M. Buchanan

Todd M. Buchanan

Partner, National Leader of Accounting Advisory Services

416-777-8847

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