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IFRS Breaking news
The Breaking News page brings you the latest need-to-know information on international standards in the accounting and regulatory space. It cuts through the complexity of change, providing KPMG’s insight and links to business impacts, detailed analysis and application guidance.
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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.
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GAAP Comparisons
The purpose of these publications is to assist the understanding of the significant differences between International Financial Reporting Standards and other jurisdication GAAP. The focus of these publications is on recognition, measurement and presentation; therefore disclosure differences generally are not discussed.
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IFRS Comment Letters
Letters expressing the views of KPMG International and its member firms on discussion papers, exposure drafts and IFRIC draft interpretations.
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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.
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IFRS Handbooks
These publications provide comprehensive 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.
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IFRS newsletters
These newsletters provide an update on developments relating to the joint IASB/FASB. They include an overview, summaries of recent meetings, current status and the anticipated timelines for completion.
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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.
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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.
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In the Headlines
In the Headlines provide 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.
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Insights into IFRS
Insights into IFRS summarises the requirements of International Financial Reporting Standards and provides extensive interpretative and application guidance based on real-life practical questions that arose while working with clients on IFRS issues around the world.
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Line of Business publications
The purpose of these publication is to consider the impact of International Financial Reporting Standards requirements for various line of business (LOB) companies. These publications include surveys of companies who apply IFRS and contains survey results and commentary on key accounting areas for LOB companies.
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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.
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The IFRS for SMEs
The International Financial Reporting Standards for SMEs publications provide insight on the standard and practical considerations for entities that qualify to adopt the standard.
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