Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
KPMG addresses frequently asked questions on ASC 321 and changes to ASC 825. This latest edition includes updated interpretations on investments in qualified affordable housing projects. Applicability ASC 321, ASC 825, (ASU 2016-01, ASU 2018-03, ASU 2019-04, ASU 2020-01) Companies that hold equity investments Companies that…
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may be easier to comply with the requirements although ‘easier’ is a relative term. Hedge accounting is still optional but a wider range of instruments qualify…
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…