This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.
In this issue, we highlight the regulatory developments during the first quarter of 2013 with a focus on matters of importance to directors, management and other persons who are responsible for regulatory reporting and compliance.
In the headlines provides a summary of new exposure drafts and standards issued by the IASB. The latest issue is #7 (2013/04): Accounting for rateregulated activities: Interim relief for first-time adopters
It explores the current developments in financial accounting and reporting on USGAAP. The latest issue is #23 (2013/04): FASB Establishes Liquidation Accounting Model
This provides updates on IFRS developments directly impacting banks, considers accounting issues affecting the sector, and discusses potential accounting implications of regulatory developments. The latest issue is published in April 2013.
IFRS Newsletter: Revenue is KPMG's update on the joint IASB/FASB revenue project. The latest issue is Issue 8 (March 2013).
Through Hong Kong Edge, we aim to share our observations and insights on a spectrum of business and commercial topics that specifically focus on the local market, as well as to let you know more about our partners in the Hong Kong market.
This edition features interviews with Irons Sze and Shirley Chan about Hong Kong manufacturers and Hong Kong brands in the current business environment, and ways to move towards sustainable development.
The publication focuses on key IFRS accounting issues facing retail companies and the companies’ approaches to address them.
The IASB's revised proposals are a step change in accounting for impairment, with big impacts likely for banks and similar financial institutions.