2013 sees new/revised standards on consolidation, fair value measurement, financial statement presentation and pension accounting – all of which add to the complexity of preparing financial statements.
To help preparers meet the challenges, our recently rebranded guide illustrates one possible format for the presentation of condensed interim financial statements, based on a fictitious multinational corporation that is involved in a range of general activities.
Preparers of interim financial statements are also likely to find our disclosure checklist helpful in identifying required disclosures.
Download your copy of the guide. If you are interested in obtaining a hard copy, please speak to your usual KPMG contact.