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Lease Definition

KPMG's Lease definition helps entities determine whether an arrangement contains a lease under IFRS 16.
IFRS Institute Tue, 02 May 2017 00:00:00 GMT

IFRS vs. US GAAP: Liability/equity classification

Many instruments classified as a financial liability under IFRS could be classified as equity or temporary equity under US GAAP.
IFRS Institute Wed, 24 May 2017 00:00:00 GMT

IFRS Newsletter: Financial Instruments

Issue 39 summarizes discussions about IFRS 9 at the IASB’s May 2017 meeting.
IFRS Institute Tue, 30 May 2017 00:00:00 GMT

IFRS combined and/or carve-out financial statements

Capital market transactions, private placements and M&A deals frequently require the preparation of IFRS combined and/or carve-out financial statements.
IFRS Institute Wed, 24 May 2017 00:00:00 GMT

IFRS Newsletter: Financial Instruments

Issue 40 summarizes discussions about IFRS 9 at the IASB’s June 2017 meeting.
IFRS Institute Wed, 05 Jul 2017 00:00:00 GMT

IFRIC 23 issued

KPMG reports on IFRIC 23 addressing income tax uncertainties.
IFRS Institute Wed, 21 Jun 2017 00:00:00 GMT

The Bank Statement – Q2 2017

KPMG's ISG updates readers about IFRS developments and accounting issues for Q2 2017 affecting the banking sector, including IFRS 9.
IFRS Institute Mon, 17 Jul 2017 00:00:00 GMT

Leases: Top differences between IFRS 16 and ASC 842

The IFRS and US GAAP requirements for lessees’ Day Two accounting will create significant implementation issues.
IFRS Institute Thu, 24 Aug 2017 00:00:00 GMT

International Financial Reporting Standards

KPMG summarizes discussions about prepayment features with negative compensation at the IASB's July meeting.
IFRS Institute Mon, 31 Jul 2017 00:00:00 GMT

Accounting for insurance contracts under IFRS 17

IFRS 17 will require fundamental accounting changes to how insurance contracts are measured and accounted for.
IFRS Institute Thu, 24 Aug 2017 00:00:00 GMT

The Bank Statement - Q3 2017

KPMG's ISG updates readers about IFRS developments and accounting issues affecting the banking sector.
IFRS Institute Mon, 16 Oct 2017 00:00:00 GMT

IFRS Newsletter: Financial Instruments

Issue 42 summarizes discussions about a macro hedging model and a broad use of DRM activities at the IASB's Sept 2017 meeting.
IFRS Institute Mon, 02 Oct 2017 00:00:00 GMT

IFRS vs. US GAAP: PP&E – Component approach

IFRS requires entities to separately depreciate the parts that are significant parts of property, plant and equipment.
IFRS Institute Thu, 16 Nov 2017 00:00:00 GMT

Hyperinflationary economies

The accounting for foreign operations changes fundamentally when the economy it operates in is highly inflationary.
IFRS Institute Thu, 16 Nov 2017 00:00:00 GMT

IFRIC 23 – Tax uncertainties

IFRIC 23 clarifies the accounting for income tax when it is unclear whether the taxing authority will accept the treatment.
IFRS Institute Thu, 16 Nov 2017 00:00:00 GMT
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