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Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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ImageTitle/DescriptionArticle Date 
 

Focus on Transparency: Financial reporting of European Banks in 2010

The 5th edition of Focus on Transparency finds 2010 was a less volatile year than 2009, with regulatory change cited as a challenge facing the banks.
Modified date: 9/29/2014
Benchmarking study
 

First Impressions: Consolidated financial statements

Our First Impressions discusses the new approach for determining which investees should be consolidated.
Modified date: 6/1/2012
Business and industry issue
 

First Impressions: Fair value measurement

This edition of First Impressions considers the requirements of the new standard IFRS 13 Fair Value Measurement issued in May 2011.
Modified date: 6/1/2012
Business and industry issue
 

First Impressions: Joint arrangements

Explains how the new joint arrangements standard (IFRS 11) works. We discuss its implications for business and highlight areas of ambiguity.
Modified date: 6/1/2012
Business and industry issue
 

Cautious support for insurance proposals

Highlights the IASB and the FASB discussions on the joint insurance contracts project as well as summaries of feedback developed by the staff.
Modified date: 9/22/2014
Business and industry issue
 

IFRS for investment funds: Presentation and measurement of financial assets carried at fair value

Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.
Modified date: 7/10/2012
Business and industry issue
 

IFRS for investment funds: Liability vs equity

This publication focuses on the classification of puttable instruments.
Modified date: 9/25/2013
Business and industry issue
 

IFRS for investment funds: Classification of financial assets and liabilities under IFRS 9

Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.
Modified date: 9/25/2013
Business and industry issue
 

The New World for Insurance: Business perspectives on Phase II

discusses with global insurance companies, the issues in transitioning to Phase II of the effort to move to a global insurance accounting standard.
Modified date: 7/11/2012
Business and industry issue
 

IFRS for investment funds: Segment reporting

This publication addresses practical application issues that investment funds may encounter when applying IFRS 8 Segment Reporting.
Modified date: 7/10/2012
Business and industry issue
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