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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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ImageTitle/DescriptionArticle Date 
 

Accounting for expected credit losses – Basel Committee seeks comments

Basel Committee on Banking Supervision proposes guidance on sound credit risk practices.
Modified date: 2/20/2015
Business and industry issue
 

Focus on Transparency: Financial reporting of European Banks in 2010

The 5th edition of Focus on Transparency finds 2010 was a less volatile year than 2009, with regulatory change cited as a challenge facing the banks.
Modified date: 9/29/2014
Benchmarking study
 

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.
Modified date: 6/1/2012
Business and industry issue
 

IFRS for investment funds: Presentation and measurement of financial assets carried at fair value

Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.
Modified date: 7/10/2012
Business and industry issue
 

IFRS for investment funds: Liability vs equity

This publication focuses on the classification of puttable instruments.
Modified date: 9/25/2013
Business and industry issue
 

IFRS for investment funds: Classification of financial assets and liabilities under IFRS 9

Our series of IFRS for Investment Funds publications addresses practical application issues that investment funds may encounter when applying IFRS.
Modified date: 9/25/2013
Business and industry issue
 

The New World for Insurance: Business perspectives on Phase II

discusses with global insurance companies, the issues in transitioning to Phase II of the effort to move to a global insurance accounting standard.
Modified date: 7/11/2012
Business and industry issue
 

IFRS for investment funds: Segment reporting

This publication addresses practical application issues that investment funds may encounter when applying IFRS 8 Segment Reporting.
Modified date: 7/10/2012
Business and industry issue
 

Big changes ahead for banks’ accounts

Big changes ahead for banks’ accounts as new standard on bad debts completes response to the financial crisis, says KPMG
Modified date: 10/1/2014
Press release
 

IFRS Illustrative financial statements: Investments funds

The purpose of this publication is to assist in preparing the financial statements of an investment fund in accordance with IFRSs.
Modified date: 9/5/2013
Business and industry issue
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