First Impressions publications 

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.

To order a hard copy of the main US GAAP comparison publication please email KPMG ISG.

IFRS 9 Financial Instruments
Revenue from contracts with customers
Regulatory deferral accounts
Hedge accounting and transition
Consolidation relief for investment funds
Offsetting financial assets and financial liabilities
Production stripping cost
Employee benefits
Fair value measurement
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First Impressions
financial instruments

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