Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
KPMG IFRS Publications
From 2023, the new insurance standard, IFRS 17 Insurance Contracts, will apply for all companies. This is because it applies to contracts, regardless of the issuer, and therefore all companies could be affected, not just insurers. IFRS 17 contains more detailed,…
New proposals on the first IFRS® Sustainability Disclosure Standards mark the next step toward equal prominence for international sustainability and financial reporting. The proposals aim to create a global baseline for investor-focused sustainability reporting that local jurisdictions can build on. Applicability Exposure Draft IFRS…
The corporate world is changing. Today’s businesses are expected to act with purpose and to report fully on that purpose. Beyond merely profit, companies are pursuing goals that will support their stakeholders and the planet. This is driving changes in…
This publication helps users understand the significant differences between IFRS Standards and US GAAP, and provides a summary of differences encountered most frequently. This publication focuses primarily on recognition, measurement and presentation. Applicability Public companies Private companies that do not…
Many insurers have used the temporary exemption from applying IFRS 9 Financial Instruments and have instead continued to apply the predecessor standard IAS 39 Financial Instruments: Recognition and Measurement. However, this exemption will no longer apply when IFRS 17 Insurance Contracts becomes effective – i.e. for…
KPMG Guides to financial statements help you to prepare financial statements in accordance with IFRS Standards. They have three components: Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious multinational corporation; COVID-19 supplement, which illustrates additional…
IFRS 9 Financial Instruments sets out the general principles for recognising, classifying, and measuring financial assets – e.g. loans. These principles apply for both originated and acquired loans and for certain loan commitments, but how do they apply? This KPMG Publication deals…
Applying IFRS 2 Share-based Payment can be challenging, particularly with the variety and complexity of the broad range of share-based payment schemes that exist worldwide. This KPMG Handbook aims to help you apply IFRS 2 in practice, using illustrative examples to clarify…
EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management. However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this…
Reporting revenue under IFRS 15 Revenue from Contracts with Customers is now one of your ordinary activities. So this feels like the right time to take stock – to pull together, in one place, what KPMG has learned about this new world…