Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Using Q&As and examples, KPMG provides interpretive guidance on research and development costs and funding arrangements. Applicability All companies engaged in R&D activities Relevant dates Effective immediately The many connections of R&D accounting US GAAP covers two distinct areas of…
This handbook is a guide to accounting for investments in debt and equity securities. The chapters in this handbook address frequently asked questions related to the scope of ASC 320 and 321, recognition and measurement for investments in debt and…
Using detailed Q&As and examples, KPMG explains various presentation and general disclosure requirements included in the Codification (i.e. ASC 205 to ASC 280), other broad topics (e.g. related parties under ASC 850 and subsequent events under ASC 855) and SEC…
Using Q&As and examples, KPMG provides interpretive guidance on debt and equity financings. This October 2022 edition incorporates new and updated guidance and interpretations. Applicability All entities Relevant dates Effective immediately Key impacts This October 2022 edition incorporates new and…
These illustrative financial statements are prepared in accordance with IFRS issued as at 30 June 2022 and effective for annual periods beginning on 1 January 2022. Download from EY IFRS Technical Resources
This IFRS Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 31 December 2022 year end. It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2022. Download the publication at EY…
This IFRS Disclosure Checklist contains IFRS disclosure requirements for interim condensed financial statements with a 30 June 2023 year end. It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2022. Download EY Publication from…
The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2022 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that…
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB. Backing this up is information about the IASB, the ISSB and an…
Background An increasing number of entities in different sectors and industries aim to reduce global greenhouse-gas (GHG) emissions. While many are taking steps to reduce their own carbon emissions, these efforts may not be sufficient to achieve required or voluntary…