This issue discusses: (i) Latest regulatory developments – consultation conclusions on risk management and internal controls; (ii) Guidance for listing applicants; (iii) Other recent developments.
In the headlines provides a summary of new exposure drafts and standards issued by the IASB. The latest issue is #1, 2015/01 - Enhancing the auditor’s report: Improving informational value and transparency
It explores the current developments in financial accounting and reporting on USGAAP. The latest issue is #15-02 (2015/01): FASB Eliminates Extraordinary Items Concept
This guide reflects IFRSs in issue at 1 December 2014 that are required to be applied by an entity with an annual period beginning on 1 January 2014.
This new Guide takes account of new or revised IFRSs that are effective for the first time for an annual reporting period ending on 31 December 2014.
This edition features an interview with three members of the Federation of Hong Kong Industries (FHKI) – Chairman, Mr Stanley Lau, and Deputy Chairmen, Mr Jimmy Kwok and Mr Eric Yim.
In this issue of our Hong Kong IPO Market Update, we review the performance and climate of the market in 2014 and set out outlook for 2015.
This brochure outlines the services we offer our clients in China and demonstrates the reach and credentials of KPMG across China and globally.
The purpose of our publication IFRS compared to US GAAP, from which this overview has been extracted, is to assist you in understanding the significant differences between IFRS and US GAAP.
IFRS Leases Newsletter is KPMG’s update on the joint IASB/FASB leases project. The latest issue is Issue 16 (October 2014).