KPMG Global IFRS Institute

Regulatory assets and regulatory liabilities

Proposals for a new IFRS® Standard for companies subject to rate regulation

Review of IFRS 10, 11 and 12 concludes

Application challenges could remain following post-implementation review

More news

Do events or conditions cast significant doubt on the company’s ability to continue as a going concern?

How should companies account for different forms of government assistance?

Have non-financial assets become impaired – e.g. PPE, intangible assets and goodwill?

More COVID-19 guidance

IFRIC agenda decisions – Three key topics from December’s meeting

Brian O’Donovan (KPMG partner and IFRS Interpretations Committee member) shares his take on discussions

More blogs, podcasts and videos

Annual illustrative disclosures

Helping you to tell your company’s story

COVID-19 supplement

Illustrating various COVID-19 impacts

Newly effective standards

Create your own customised list

More guides

Including annual and interim illustrative disclosures, checklists and sector supplements

Combined and/or carve out financial statements

How to prepare

Earnings per share – IAS 33 handbook

Your step-by-step guide to EPS calculations and application issues under IFRS Standards

Fair value measurement

Q&A comparing IFRS Standards and US GAAP

IFRS compared to US GAAP

Your guide to the key differences

IFRS 16 – Leases handbook

In-depth guidance on lease accounting

IFRS 15 – Revenue handbook

In-depth guidance on revenue recognition

Share-based payment – IFRS 2 handbook

In-depth guidance on accounting for share-based payments

More in-depth guidance

Banks

KPMG insights on financial reporting developments and the potential impacts of regulatory requirements

Insurance

Helping you to prepare for the new insurance contracts standard

Investment funds

Your essential guide to preparing financial statements under IFRS Standards