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Insights into IFRS
Insights into IFRS
KPMG's Practical Guide To International Financial Reporting Standards
16th Edition
Practice Area:  Accountancy
ISBN:  9780414072299
Published by:  Sweet & Maxwell
Publication Date:  23 Sep 2019
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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PRODUCT DESCRIPTION
Applying IFRS Standards to real transactions and arrangements can be a significant challenge. Insights into IFRS is based on KPMG member firms’ experience of applying IFRS Standards around the world and explains our views on many interpretative issues. We’ve taken the questions that we’ve received and turned them into practical guidance to help you apply IFRS Standards to your situation.

The publication is organised by topic and extensively cross-referenced to the standards that are in issue at 1 August 2019 and that apply to an annual period beginning on or after 1 January 2019.

To help you plan ahead, we discuss standards that have been issued but are not yet effective and we highlight areas under discussion for potential change.


Features:
  • Provides the insight you need to meet current IFRS requirements
  • Practical guidance for preparing and interpreting financial statements
  • Clear and insightful analysis of technical content
  • Real-life examples to address issues of practical application
  • The latest thinking on IFRS while also discussing possible future developments
  • Looks at general issues such as business combinations and fair value measurement
  • Discusses specific items in the statement of financial position and statement of profit or loss and OCI
  • Features special topics such as interim reporting and issues relevant to those making the transition to IFRS
  • Covers financial instruments
  • Includes an appendix of currently effective and forthcoming requirements

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CONTENTS
  • Background; 
  • General Issues; 
  • Statement of Financial Position; 
  • Statement of Profit or Loss and OCI; 
  • Special Topics; 
  • First-time Adoption of IFRS; 
  • Financial Instruments; 
  • Financial Instruments: 
  • IAS 39; 
  • Insurance; 
  • Appendix; 
  • Index

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