IFRS Practice Issues publications

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

To obtain printed versions of the available IFRS publications please email KPMG ISG

IFRS Practice Issues: Applying the consolidation model to fund managers

To consolidate or not to consolidate: that is the question that many fund managers may be asking themselves when analysing the requirements of IFRS 10 Consolidated Financial Statements.

IFRS Practice Issues for Banks: Loan acquisition accounting

This first edition of IFRS Practice Issues for Banks provides guidance and examples on the accounting for acquired loans. Market conditions over the past few years have changed the level and nature of loan portfolio sales and acquisitions.

IFRS Practice Issues: Replacement of a share-based payment in a business combination

This IFRS Practice Issues considers the requirements of IFRS 3 Business Combinations in respect of share-based payment awards that are replaced in a business combination.

IFRS Practice Issues: Transfer of assets from customers

This issue of IFRS Practice Issues considers the requirements in IFRIC 18 issued in January 2009.

IFRS Practice Issues: Investment property under construction

This edition of IFRS Practice Issues considers the requirements of IAS 40 Investment Property in respect of property under construction or development for future use as investment property.

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