• Service: Audit
  • Type: Regulatory update
  • Date: 12/13/2009

Accounting under IFRS: Telecoms 

The KPMG International Standards Group, in collaboration with KPMG in the UK, has published Accounting under IFRS: Telecoms. This publication addresses practical application issues that a telecom may encounter in applying IFRSs.

Accounting under IFRS: Telecoms
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It includes discussion of the key requirements, and interpretative guidance and illustrative examples to elaborate and clarify the practical application of the requirements in nine key areas that are of specific importance to telecoms, including revenue recognition, capacity transactions and intangible assets.


Our aim has not been to be prescriptive in setting out which specific policies should be applied, but instead to discuss what approaches might be appropriate and give some insights into what we consider constitutes “industry best practice".


Telecoms remains a dynamic and rapidly changing sector, which will continue to present new accounting challenges – for those working in the sector we hope you find this publication both stimulating and interesting.



To order a hard copy of the main US GAAP comparison publication please email KPMG ISG.

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