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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

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

IFRS 16 Leases Supplement

This supplement focuses on the disclosure requirements in IFRS 16 Leases.
IFRS Institute Sun, 17 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 Perspectives - November 2017

KPMG updates IFRS issues in the United States
IFRS Institute Tue, 21 Nov 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

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

IFRS Financial Statements

KPMG recently released its Guide to annual financial statements – Illustrative disclosures for investment funds.
IFRS Institute Mon, 18 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

Amendment to IAS 19

KPMG's ISG explains the IASB's amendments to current service and net interest accounting.
IFRS Institute Mon, 19 Feb 2018 00:00:00 GMT

The Bank Statement - Q4 2017

KPMG's ISG updates readers about IFRS developments and accounting issues affecting the banking sector
IFRS Institute Mon, 22 Jan 2018 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

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
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