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Insights into IFRS

Insights into IFRS
KPMG's Practical Guide to International Financial Reporting Standards
18th Edition
Practice Area:  Accountancy
ISBN:  9780414089471
Published by:  Sweet & Maxwell
Publication Date:  24 Sep 2021
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. And as the COVID-19 pandemic continues to impact companies, communicating effectively to investors and other stakeholders has never been more important. 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.

Key features:
  • Practical guidance for preparing and interpreting financial statements
  • Clear and insightful analysis of technical accounting issues
  • Real-life examples illustrating practical application
  • The latest thinking on IFRS Standards, including forthcoming requirements and future developments
  • An appendix of currently effective and forthcoming requirements
New to this edition:
  • enhanced guidance on:
    • the new insurance contracts standard;
    • leases; and
    • financial instruments; and
  • new guidance on cloud computing arrangements

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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; 
  • IAS 39; 
  • Insurance; 
  • Appendices;
  • Index;

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