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IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting

KPMG ISG's IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the February IASB meetings.
IFRS Institute Mon, 03 Mar 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting highlights the IASB's discussions about the effective date of IFRS 9.
IFRS Institute Mon, 03 Mar 2014 00:00:00 GMT

IASB Issues Discussion Paper about Accounting for Dynamic Risk Management Activities

On April 17, the IASB published a discussion paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging, which explores an approach to improve how companies reflect dynamic risk management activities in their financial statements, also known as macro hedging.
IFRS Institute Mon, 21 Apr 2014 00:00:00 GMT

New ISG Publication: Who Cares About Goodwill Impairment? - A Collection of Stakeholder Views

This issue analyzes a sample of stakeholder views about goodwill impairment testing under IFRS, including relevance, effectiveness, difficulties, and disclosures.
IFRS Institute Mon, 07 Apr 2014 00:00:00 GMT

In the Headlines: Accounting for Dynamic Risk Management Activities

In the Headlines 14-06 summarizes the IASB Discussion Paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.
IFRS Institute Mon, 05 May 2014 00:00:00 GMT

Q1 2014 Issue of The Bank Statement

Q1 2014 issue of The Bank Statement updates readers about IFRS developments and accounting issues that affect the banking sector.
IFRS Institute Mon, 14 Apr 2014 00:00:00 GMT

Converting from US GAAP to IFRS

To properly plan an effective transition, we offer ten factors for success plus five key things to consider.
IFRS Institute Tue, 28 Feb 2017 00:00:00 GMT

Current/Noncurrent Classification of Debt (IAS 1 vs. ASC 470)

Generally, more debt is classified as current under IFRS than US GAAP, but there are developments that will lessen the divergence.
IFRS Institute Tue, 28 Feb 2017 00:00:00 GMT

IFRS Adoption in Japan will Affect US Subsidiaries

IFRS is gaining popularity in Japan, and the use of US GAAP is declining.
IFRS Institute Tue, 28 Feb 2017 00:00:00 GMT

Revenue: Top 10 Differences Between IFRS 15 and ASC 606

The IASB and the FASB have made clarifications to their new revenue standards. Here are the key areas where they diverge.
IFRS Institute Tue, 28 Feb 2017 00:00:00 GMT

It’s a Two-GAAP World, but the US Market is Deeply Invested in IFRS

The IASB and FASB are now pursuing their own independent agendas – a two GAAP world.
IFRS Institute Tue, 28 Feb 2017 00:00:00 GMT

Non-GAAP financial measures are thriving

Despite increased scrutiny from the SEC and other regulators, the use of non-GAAP financial measures continues to grow.
IFRS Institute Wed, 24 May 2017 00:00:00 GMT

Brexit: IFRS considerations for US companies

Brexit brings regulatory uncertainty and market volatility, affecting the financial statements of US companies with significant UK operations.
IFRS Institute Wed, 24 May 2017 00:00:00 GMT

IFRS 15: Our five tips for a successful implementation

In less than seven months, IFRS 15 will go live. A proactive holistic assessment is key to a successful implementation.
IFRS Institute Wed, 24 May 2017 00:00:00 GMT

Defining Issues: IASB Finalizes New Hedge Accounting Model

The IASB recently issued a general hedge accounting standard, which aligns hedge accounting more closely with risk management.
IFRS Institute Fri, 31 Jan 2014 00:00:00 GMT
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