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Insights into IFRS

Insights into IFRS
20th Edition
Practice Area:  Accountancy
ISBN:  9780414117013
Published by:  Sweet & Maxwell
Publication Date:  30 Sep 2023
Format:  eBook - ProView
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eBook - ProView
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Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. As the reporting landscape is changing, 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 Accounting 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 Accounting 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 Accounting Standards, including forthcoming requirements and future developments
  • An appendix of currently effective and forthcoming requirements

New to this edition:

  • newly effective requirements for companies reporting at 31 December 2023, including:
    • material accounting policy information;
    • distinguishing between accounting policies and accounting estimates; and
    • deferred taxes;
  • new guidance on:
    • voluntary carbon credits;
    • Pillar Two taxes;
    • dual use property; and
  • enhanced guidance on:
    • the new insurance contracts standard; and
    • leases

If you’re interested in firmwide or multiple user access to this title on Proview then please contact us directly to discuss what options are available.

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