Industries 

Building and construction

• New on the Horizon: Revenue recognition for building and construction
  This publication looks at the potential impact of the revised proposals on entities in the building and construction sector.

• IFRS Newsletter: Banking - issue 7, October 2012
  The Bank Statement is KPMG’s IFRS Banking Newsletter produced by the International Standards Group and IFRS banking specialists around the KPMG network.
• Hedge accounting moves closer to risk management (2012/12) 
  Hedge accounting moves closer to risk management: Proposals provide more hedging opportunities.

• IFRS Newsletter: Financial Instruments - issue 4, July 2012
  Highlights of the IASB’s July 2012 discussions, including substantial completion of redeliberations on classification and measurement and impairment.

• IFRS Newsletter: Financial Instruments - issue 3, June 2012
  Highlights of the IASB’s June 2012 discussions, including extending the fair value option to the FVOCI measurement category.

• IFRS Newsletter: Banking - issue 6, July 2012 

• First Impressions: Offsetting financial assets and financial liabilities
  IASB clarifies offsetting model. IASB and FASB issue common offsetting disclosure requirements.

• First Impressions: Fair value measurement
  This edition of First Impressions considers the requirements of the new standard IFRS 13 Fair Value Measurement issued in May 2011.

• First Impressions: Additions to IFRS 9 Financial Instruments
  This edition of First Impressions considers the requirements of a new edition of IFRS 9 Financial Instruments issued in October 2010.

• First Impressions: IFRS 9 Financial Instruments
  This edition of First Impressions considers the requirements of the new standard IFRS 9 Financial Instruments issued in November 2009.

• New on the Horizon: Impairment of financial assets in an open portfolio
  This publication looks at the requirements and observations on the Supplement Financial Instruments: Amortized Cost and Impairment.

• New on the Horizon: Offsetting financial assets and financial liabilities
  This edition of New on the Horizon considers the proposed requirements of ED/2011/1 Offsetting Financial Assets and Financial Liabilities.

• New on the Horizon: Hedge Accounting
  This edition of New on the Horizon considers the proposed requirements of ED/2010/13 Hedge Accounting, which was published on 9 December 2010.

• New on the Horizon: Financial Instruments - Amortised Cost and Impairment
  This edition of New on the Horizon considers the requirements of ED/2009/12 Financial Instruments: Amortised Cost and Impairment.

Insurance

• IFRS Newsletter: Insurance - issue 35, Mach 2013         
  With both the IASB and the FASB expecting to issue exposure drafts by June, now’s the time for insurers to get organised.
• IFRS Newsletter: Insurance - issue 34, February 2013         
  This edition of IFRS Newsletter: Insurance highlights the results of the IASB and the FASB (the Boards) discussions during 6–19 February 2013 on the joint insurance contracts project. In addition, it provides the current status of the project and an expected timeline for completion

• IFRS Newsletter: Insurance - issue 28, July 2012
  Highlights the IASB discussions in July 2012 on the joint insurance contracts project which focused on feedback from an IWG meeting in late June.

• IFRS Newsletter: Insurance - issue 27, June 2012
  This IFRS Insurance Newsletter highlights key developments relating to the IASB and FASB’s joint insurance contracts project.

• IFRS Newsletter: Insurance - issue 26, May 2012
  This IFRS Insurance Newsletter highlights key developments relating to the IASB and FASB’s joint insurance contracts project.

Retail and consumer goods

• New on the Horizon: Leases for Retailers
  This report highlights how the recent Exposure Draft on Leases could impact retailers’ businesses.

Real estate and development

• New on the Horizon: Revenue recognition for real estate investment and development
  This publication focuses on the potential impact of the proposals in the revised exposure draft on revenue on many common transactions in the real estate industry, affecting both developers and investors.

• New on the Horizon: Investment entities
  Proposal to amend IFRS 10 Consolidated Financial Statements: investment entities have to account for subsidiaries at fair value through profit or loss

• IFRS for investment funds: Segment reporting
  This publication addresses practical application issues that investment funds may encounter when applying IFRS 8 Segment Reporting

Telecommunications

• New on the Horizon: Revenue recognition for telecoms
  Discusses the impact of the revised proposals on telecoms, whether previous concerns have been addressed, highlights new issues relevant to telecoms.