Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.
Financial Reporting by Investment Managers
This report was developed by KPMG UK's financial sector assurance services department. The insights are based on discussions with our firm's clients, our professional assessment of key accounting and regulatory developments and through our links with policy bodies.
Download Financial Reporting by Investment Managers here. (PDF, 2.4MB)
Defining Issues addresses developments in Lease Accounting; click here for previous issues.
First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.
IFRS Practice Issues
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.
New on the Horizon
New on the Horizon publications consider the requirements of IASB Exposure Drafts. They include a discussion of the key elements of the proposed requirements and respective observations. Visit this page to view previous issues.
IFRS & US GAAP