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Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

 

 

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Guide to condensed interim financial statements - Disclosure checklist (March 2016 version)

This guide reflects standards in issue at 15 March 2016 that are required to be applied by an entity with an annual reporting period beginning on 1 January 2016.
Modified date: 4/6/2016
Publication series; Regulatory update
 

Guide to condensed interim financial statements - Illustrative disclosures (March 2016 version)

This guide reflects standards in issue at 15 March 2016 that are required to be applied by an entity with an annual reporting period beginning on 1 January 2016.
Modified date: 4/6/2016
Publication series; Regulatory update
 

Guide to annual financial statements: IFRS 9 – Illustrative disclosures for banks (March 2016)

This guide illustrates example disclosures for the early adoption of IFRS 9 by a bank and of consequential amendments to other standards, which are required to be adopted at the same time.
Modified date: 3/17/2016
Publication series; Regulatory update
 

Guide to annual financial statements - Illustrative disclosures for investment funds 2015

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 2015.
Modified date: 12/29/2015
Publication series; Regulatory update
 

Guide to annual financial statements – Illustrative disclosures for investment funds 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.
Modified date: 12/29/2015
Publication series; Regulatory update
 

Guide to annual financial statements - IFRS 15 supplement

This publication introduces and illustrates the disclosure requirements in IFRS 15, which will be effective for annual periods beginning on or after 1 January 2018.
Modified date: 12/2/2015
Publication series; Regulatory update
 

Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards - December 2015

A guide for companies listed on the Main Board of The Stock Exchange of Hong Kong Limited, which are required to prepare their annual financial reports.
Modified date: 11/20/2015
Publication series; Regulatory update
 

Insights into IFRS 2015/2016 - 12th Edition

This companion guide, Insights into IFRS: An overview, is designed to help Audit Committee members and others by providing a structured guide to the key issues arising from the standards.
Modified date: 9/22/2015
Publication series; Regulatory update
 

Guide to annual financial statements – Illustrative disclosures (September 2015)

This guide reflects IFRSs in issue at 1 August 2015 that are required to be applied by a company with an annual period beginning on 1 January 2015.
Modified date: 9/22/2015
Publication series; Regulatory update
 

Guide to annual financial statements - Disclosure checklist (September 2015)

This guide reflects IFRSs in issue at 1 August 2015 that are required to be applied by a company with an annual period beginning on 1 January 2015.
Modified date: 9/22/2015
Publication series; Regulatory update
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 Latest publications

China Tax Weekly Update
Automatic Exchange of Information – The Common Reporting Standard
China Tax Weekly Update
Managing cybersecurity risk in the electronic trading business
Seeking value through Internal Audit