Search Results for:

Sort by: Relevance Date
31 - 45 of 82 Results

IFRS 9 – Hedging

IFRS 9 introduces an approach that aligns hedge accounting more closely with risk management, which many view as positive.
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

IFRS Newsletter: Financial Instruments

Issue 43 summarizes IASB's discussions on developing a macro hedging model and dynamic risk management.
IFRS Institute Mon, 04 Dec 2017 00:00:00 GMT

IFRS Compared to US GAAP

The 2017 edition of KPMG’s comparison of IFRS and US GAAP, including updated chapters on the new revenue and leases standards.
IFRS Institute Thu, 14 Dec 2017 00:00:00 GMT

Issues In-Depth: Levies in the US

KPMG considers the IFRS accounting for property tax, US branded prescription drug fee, and the US deposit guarantee scheme.
IFRS Institute Thu, 07 Dec 2017 00:00:00 GMT

Updated Q&As: Fair value measurement

KPMG’s interpretive guidance on ASC 820 and IFRS 13, including Q&As and illustrative examples, incorporating ASU 2015-07
IFRS Institute Fri, 15 Dec 2017 00:00:00 GMT

Lease payments under IFRS

KPMG's Lease payments will help determine lease payments that should be included in the lease liability under the new standard.
IFRS Institute Mon, 04 Dec 2017 00:00:00 GMT

Leases: Telco reporting

KPMG helps teleco companies reporting under IFRS understand how their accounting under the new leases standard is changing.
IFRS Institute Mon, 04 Dec 2017 00:00:00 GMT

IFRS Newsletter: Financial Instruments

Issue 43 summarizes IASB's discussions on developing a macro hedging model and dynamic risk management.
IFRS Institute Mon, 04 Dec 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

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

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

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

Revenue for Telecoms

In this publication, we provide a comprehensive understanding of how to apply the new revenue standard to common telecom transactions.
IFRS Institute Wed, 07 Sep 2016 00:00:00 GMT

IASB issues insurance contracts standard

KPMG reports on the IASB’s new insurance contracts standard.
IFRS Institute Fri, 19 May 2017 00:00:00 GMT
31 - 45 of 82 Results: