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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 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 16 – Leases implementation issues

KPMG’s survey on IFRS 16 implementation efforts highlights the need for greater effort and a longer lead time than expected.
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 vs. US GAAP: R&D costs

The accounting for research and development costs under IFRS can be significantly more complex than under US GAAP.
IFRS Institute Thu, 24 Aug 2017 00:00:00 GMT

US companies going public in Canada: IFRS considerations

Some US companies have chosen to raise capital in Canada as an alternative to US public capital markets.
IFRS Institute Thu, 24 Aug 2017 00:00:00 GMT

Impairment under IFRS 9 for US companies

Both IFRS 9 and CECL focus on expected credit losses, but the models are significantly different.
IFRS Institute Thu, 24 Aug 2017 00:00:00 GMT

Latest on IFRS Financial Instruments

Learn from KPMG's US KPMG professionals and International Standards Group professionals who analyze the new standards and guidance on Financial Instruments.
IFRS Institute Mon, 01 Sep 2014 00:00:00 GMT

Latest on IFRS Leases

Learn from KPMG's US KPMG professionals and International Standards Group professionals who analyze the new standards and guidance on Leases.
IFRS Institute Fri, 12 Sep 2014 00:00:00 GMT

Latest on IFRS Revenue recognition

Latest on Revenue Recognition, that includes KPMG analyses of the forthcoming revenue recognition standard.
IFRS Institute Fri, 12 Sep 2014 00:00:00 GMT

Latest on IFRS Financial Instruments

Learn from KPMG's US KPMG professionals and International Standards Group professionals who analyze the new standards and guidance on Financial Instruments.
IFRS Institute Mon, 01 Sep 2014 00:00:00 GMT

Latest on IFRS Leases

Learn from KPMG's US KPMG professionals and International Standards Group professionals who analyze the new standards and guidance on Leases.
IFRS Institute Fri, 12 Sep 2014 00:00:00 GMT

Latest on IFRS Revenue recognition

Latest on Revenue Recognition, that includes KPMG analyses of the forthcoming revenue recognition standard.
IFRS Institute Fri, 12 Sep 2014 00:00:00 GMT
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