IFRS Publications 

Below is a listing of IFRS publications available for free download and/or purchase.

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 9 Financial Instruments
Revenue from contracts with customers
Regulatory deferral accounts
Hedge accounting and transition
Consolidation relief for investment funds

Every company has a unique story to tell, and its financial statements should contribute to communicating that story effectively. Our guides to financial statements help you to understand the presentation and disclosure requirements of IFRS, so you can focus on deciding the best way to tell your story.

The Illustrative disclosures provide examples of how to present clearer and more engaging IFRS disclosures, organised in a more cohesive way. And the Disclosure checklist acts as a companion guide, helping you to identify potential disclosures.          



These publications provide comprehensive analysis of a specific standard and addresses practical application issues that an entity could be expected to encounter within the standard. The Handbooks include extensive interpretative guidance.

Share-based payments (May 2013)
IFRS handbook
These newsletters provide regular updates on IFRS matters. Our newsletters on Financial Instruments, Insurance Contracts, Leases and Revenue report the key developments on the IASB’s four priority projects. They include an overview, summaries of recent meetings, current status and the anticipated timelines for completion. Balancing Items provides updates on other IASB activities. The Banking Statement highlights IFRS and other developments of particular interest to banks.

These publications are designed to assist the preparation of financial statements in accordance with International Financial Reporting Standards.

Illustrative disclosures

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.

Accounting for dynamic risk management activities
Insurance contracts
Leases for Banks

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

Revenue from contracts with customers
Transition to the new revenue standard
Who cares about goodwill impairment?
Fair Value Measurement

Insights into IFRS summarizes the requirements of International Financial Reporting Standards and provides extensive interpretative and applicative guidance based on real-life practical questions that arise while working with clients on IFRS isues around the world.

In the Headlines provide information in relation to new exposure drafts and standards issued by the International Accounting Standards Board (IASB), as well as any other relevant developments affecting current and future IFRS reporters.

IFRS Now is a regular KPMG publication which includes a number of far reaching and topical IFRS related articles.

around the corner
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IFRS Now - Issue 3


Aura Giurcaneanu

Aura Giurcaneanu

Partner, Audit & Assurance

+40 (744) 655 847

Angela Manolache

Angela Manolache

Advisory, Director

+40 (372) 377 800

Related links

For quick access to a range of accounting, auditing and financial reporting guidance and literature, please visit KPMG's Accounting Research Online.