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This section provides a library of IFRS-related publications, tools and other resources that we believe will help in understanding and using IFRS.
Welcome to Breaking News, a monthly bulletin from KPMG that brings you the latest need-to-know information on international standards in the accounting and regulatory space. This bulletin replaces our previous quarterly IFRS Briefing Newsletter.
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.
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
Letters expressing the views of KPMG International and its member firms on discussion papers, exposure drafts and IFRIC draft interpretations.
IFRS Disclosure Checklists
The purpose of these publications is to assist the preparation of financial statements in accordance with International Financial Reporting Standards by identifying the disclosures required. These publications are intended for clients; staff have access to the Electronic Disclosure Checklist.
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
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
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.
In the Headlines
In the Headlines provides information in relation to new exposure drafts and standards issued by the International Accounting Standards Board (IASB), as well as any other relevant developments affecting current and future International Financial Reporting Standards reporters including summaries of IASB meetings on a monthly basis.
Insights into IFRS
KPMG’s practical guide to International Financial Reporting Standards.
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
Partner, National Leader of Accounting Advisory Services
Learn about the latest IFRS developments in insurance contracts, leases, revenue recognition and financial instruments.
KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.