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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 
 

Multi-Curve Valuation Approaches and their Application to Hedge Accounting

The application of multi-curve valuation models to accommodate the change in derivative valuation on hedge accounting is analyzed and economic consistent IAS 39 compliant hedge accounting models are derived.
Modified date: 8/27/2014
Survey report
 

IFRS Newsletter: Insurance - issue 42, July 2014

IASB fine-tunes the model for non-participating contracts in its insurance project.
Modified date: 7/30/2014
Business and industry issue
 

Cautious support for insurance proposals

Highlights the IASB and the FASB (the Boards) discussions in January 2014 on the joint insurance contracts project as well as summaries of feedback developed by the staff.
Modified date: 1/30/2014
Business and industry issue
 

IFRS Illustrative financial statements: Investments funds

The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with IFRSs.
Modified date: 9/5/2013
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
 

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
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