Technical Accounting Advisory Services

Growing numbers of countries are adopting International Financial Reporting Standards (IFRS). The benefits of the new standards include enhanced comparability and improved transparency of financial reporting.

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.
New on the Horizon: Revenue recognition for technology companies (March 2012)
New on the Horizon: Revenue recognition for technology companies
In November 2011, the IASB and the FASB (the Boards) published a revised joint exposure draft on revenue recognition (the 2011 ED).
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Revenue recognition for Aerospace and Defense companies
A wide range of accounting changes under both US GAAP and IFRS is expected to impact the Aerospace and Defense (A&D) industry.
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New on the Horizon: Revenue recognition for real estate investment and development
Discusses 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.
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New on the Horizon: Revenue recognition for telecoms (January 2012)
This publication looks at the potential impact of the revised proposals on telecoms, discusses whether previous concerns expressed by telecoms have been addressed, and highlights new issues relevant to telecoms.
Revenue from contacts
Revenue from contracts with customers
We welcome the revised proposals on revenue recognition published by the IASB and FASB earlier this month
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New on the Horizon: Revenue recognition for building and construction
KPMG’s Infrastructure, Building & Construction sector professionals provide a wide range of services for private and public sector clients covering all aspects of financial advice and assurance.
New on the Horizon: Investment entities (September 2011)
This issue of New on the Horizon focuses on proposals to amend IFRS 10 Consolidated Financial Statements.
New on the Horizon: Leases for real estate companies (October 2010)
A significant overhaul in lease accounting standards has been widely anticipated for some time now.
New on the Horizon: Production stripping costs (September 2010)
Summary of the key proposals of and our observations on Draft Interpretation DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine.
New on the Horizon: Leases (September 2010)
This edition of New on the Horizon considers the proposed requirements of ED/2010/9 Leases, which was published on 17 August 2010.
New on the Horizon: Insurance Contracts (September 2010)
This edition of New on the Horizon considers the proposed requirements of ED/2010/8 Insurance Contracts.
New on the Horizon: Financial statement presentation
This edition of New on the Horizon considers the proposed requirements of the staff draft of exposure draft Financial Statement Presentation (the staff draft).
New on the Horizon: Revenue recognition for technology companies
This edition of New on the Horizon considers the proposals in the ED from an IFRS perspective, with additional focus on the potential impact on technology companies.
New on the Horizon: Revenue recognition for building and construction
This edition of New on the Horizon considers the proposed requirements of ED/2010/6 Revenue from Contracts with Customers, with additional focus on the potential impact of the proposals on building and construction.
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New on the Horizon: Revenue recognition for food, drink and consumer goods companies
This edition of New on the Horizon considers the proposals in the ED from an IFRS perspective, with additional focus on the potential impact on food, drink and consumer goods companies.