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IFRS news

ISSB | Sustainability reporting | Financed and facilitated emissions | 20 December 2022

 

ISSB | Sustainability reporting | Assessing what information is material | 20 December 2022

 

ISSB | Sustainability reporting | Incorporating industry-specific materials | 20 December 2022

 

Insurers' initial views – IFRS 17 and IFRS 9 | 20 December 2022

 

IFRS® compared to US GAAP | 20 December 2022

 

Investment funds – Illustrative disclosures  | 13 December 2022 | Guides to financial statements

 

Fair value measurement – US GAAP and IFRS® Accounting Standards  | 7 December 2022

 

Banks – Illustrative disclosures | 7 December 2022 | Guides to financial statements

 

ISSB | Sustainability reporting | Updating estimates in comparatives | 22 November 2022

 

ISSB | Sustainability reporting | Timing of sustainability reporting | 22 November 2022

 

ISSB | Sustainability reporting | Reporting on topics other than climate | 18 November 2022

 

ESMA enforcement priorities for 2022 | 10 November 2022

 

Classifying liabilities as current or non-current | 3 November 2022

 

ISSB | Sustainability reporting | Resource centre on implementing the new standards | 26 October 2022

 

ISSB | Sustainability reporting | Understanding the scope of reporting | 26 October 2022

 

Moving to hybrid working – Is your leased office space impaired? | 13 October 2022

 

Proposed updates to IFRS for SMEs® | 29 September 2022

 

Acquiring insurance contracts | 28 September 2022

 

Consistency in disclosure of expected credit losses | 26 September 2022

 

Lease liability in a sale-and-leaseback | 26 September 2022

 

ISSB | Sustainability reporting | Scalability | 23 September 2022 

 

IASB® priorities for 2022-2026 | 16 September 2022

 

Global minimum top-up tax under BEPS 2.0 | 9 August 2022

 

Insurers – Reporting now and into 2023 | 27 July 2022

 

Assessing if a contract is onerous | 25 July 2022

 

Review of IFRS 10, 11 and 12 concludes | 29 June 2022

 

How should companies account for hyperinflationary economies? | 24 June 2022

 

Earnings per share – IAS 33 handbook | 14 June 2022

 

Sustainability reporting | 9 June 2022

 

IFRS 17 for non-insurers | 12 May 2022

 

Banks' climate-related disclosures | 26 April 2022

 

Get ready for ISSB sustainability disclosures | 31 March 2022

 

Combined and/or carve-out financial statements | 16 February 2022

 

Have you disclosed the impacts of climate-related matters clearly? | 17 January 2022 

 

IFRS® compared to US GAAP | 15 December 2021

 

Banks – Illustrative disclosures | 13 December 2021

 

Investment funds – Illustrative disclosures | 13 December 2021

 

Disclosure of supplier finance arrangements | 10 December 2021

 

New IFRS 17 transition option | 10 December 2021

 

Fair value measurement – IFRS® Standards and US GAAP | 30 November 2021

 

Classification of debt with future covenants | 29 November 2021

 

ESMA enforcement priorities for 2021 | 11 November 2021

 

New sustainability standards board | 3 November 2021

 

A new transition option for IFRS 17 | 2 November 2021

 

Guides to financial statements | 30 September 2021

 

Insights into IFRS – Our latest thinking | 14 September 2021

 

Time to reverse impairment losses on non-financial assets? | 2 September 2021

 

Simplifying subsidiaries' reporting | 2 September 2021

 

A new transition option for IFRS 17 | 29 July 2021

 

Insurers – Further guidance for audit committees on applying IFRS 17 | 28 July 2021

 

What are the potential impacts of climate change on inventories? | 26 July 2021

 

Do green loans meet the SPPI criterion? | 14 July 2021

 

Cloud implementation costs | 14 July 2021

 

Climate change | Financial reporting  | 28 June 2021

 

Progress in new transition option for IFRS 17 | 23 June 2021

 

Investor-focused management commentary | 15 June 2021

 

Potential new transition option for IFRS 17 | 28 May 2021

 

Lack of exchangeability | 17 May 2021

 

Sustainability reporting journey | 13 May 2021

 

Rent concessions – Lessee relief extended | 12 May 2021

 

Recognising deferred tax on leases | 11 May 2021

 

Banks and climate risk – Basel Committee reports | 6 May 2021

 

Interim financial statements | 29 April 2021

 

Shaping the future standard-setting agenda  | 12 April 2021

 

Interim reporting choices under IFRS 17 | 6 April 2021

 

IFRS 16 – An overview | 31 March 2021

 

Rent concessions – Lessee relief extended | 31 March 2021

 

IFRIC agenda decisions | March 2021

 

Acquiring loans | 30 March 2021

 

Regulatory assets and regulatory liabilities | 30 March 2021

 

Unifying sustainability reporting | 16 March 2021

 

Accounting policy or estimate? | 2 March 2021

 

Applying materiality when preparing financial statements | 2 March 2021

 

Rent concessions – Proposal to extend relief | 11 February 2021

 

Rent concessions | 4 February 2021

 

Regulatory assets and regulatory liabilities | 28 January 2021

 

Investment funds – Illustrative disclosures | 11 January 2021

Fair value measurement – IFRS® Standards and US GAAP | 17 December 2020

 

Banks – Audit of expected credit loss | 11 December 2020

 

Banks – Illustrative disclosures | 10 December 2020 | Guides to financial statements

 

IFRS® compared to US GAAP | 10 December 2020

 

Real estate leases | 8 December 2020

 

Business combinations under common control | 2 December 2020

 

Lease liability in a sale-and-leaseback | 27 November 2020

 

ESMA enforcement priorities for 2020 | 10 November 2020

 

New standard setter for sustainability reporting? | 8 October 2020

 

Annual Illustrative disclosures | 30 September 2020 | Guides to financial statements

 

Annual Disclosure checklist | 30 September 2020 | Guides to financial statements

 

Insurers - Illustrative disclosures | 29 September 2020 | Guides to financial statements

 

Insights into IFRS 17th edition | 10 September 2020

 

IFRIC agenda decisions | 3 September 2020

 

IBOR reform - Phase 2 final amendments issued | 3 September 2020 | IBOR reform

 

IFRS 17 First impressions | 29 July 2020 | Insurance

 

IBOR reform - Approaching the end of phase two | 23 July 2020 | IBOR reform

 

IFRS 16 – Lease term | 14 July 2020 | Leases handbook

 

IFRS 17 – Final amendments are out now | 25 June 2020 | IFRS Insurance

 

IBOR reform – Feedback on the exposure draft | 25 June 2020 | IBOR Reform and IFRS

 

Rent concessions – Practical relief for lessees | 28 May 2020 | Leases

 

Annual Improvements to IFRS Standards  | 27 May 2020

 

IFRS 17 – Fine-tuning before publication | 21 May 2020

 

Accounting for proceeds before an asset’s intended use | 14 May 2020

 

Guides to financial statements | 29 April 2020 

 

COVID-19 – Proposed amendments to IFRS® Standards | 20 April  2020 

 

IBOR reform – Phase 2 exposure draft issued | 9 April 2020 | IBOR reform and IFRS

 

Re-shaping financial statement presentation | 8 April 2020

 

ESMA guidance on the COVID-19 impact on reporting ECLs | 25 March 2020

 

Should goodwill amortisation be reintroduced? | 25 March 2020

Covid-19 | Financial reporting  | 20 March 2020

 

IFRS 17 effective date deferred to 2023 | 17 March 2020 | IFRS Insurance

 

IBOR reform – End of second-phase discussions | 27 February 2020 | IBOR reform and IFRS

 

IFRS®17 amendments – Further topics redeliberated  | 26 February 2020 | Insurance

 

IFRS 16 – Applying the new leases standard | 13 February 2020 | IFRS today

 

Insurers – Guidance for audit committees on IFRS®17 implementation | 7 February 2020 | Insurance

 

IFRS®17 amendments – Five more topics discussed | 31 January 2020 | Insurance

 

IBOR reform – Broad discussions including new disclosures | 31 January 2020 | IBOR reform and IFRS

 

Classifying liabilities as current or non-current | 30 January 2020 | IFRS® Standards – Better communication in financial reporting 

 

Investment funds - Illustrative disclosures | 23 January 2020 | Guides to financial statements

 

Improving the usefulness of financial statements | 9 January 2020 | IFRS better communication in financial reporting

IFRS Today – Videos, podcasts and blog posts

IFRIC agenda decisions – Three key topics from December’s meeting (video) 10 December 2020

 

COVID-19 podcast – Areas of focus for 2020 year end (podcast) 10 December 2020

 

European banks and COVID-19 – Impacts on 2020 Q3 results (blog) 19 November 2020

 

IBOR reform – Phase 2 final amendments (podcast) 1 September 2020

 

European banks and COVID-19 – the impact on 2020 half-year results (blog) 21 August 2020

 

Canadian banks and COVID-19 – Impacts on half-year results (blog) 22 June 2020

 

COVID-19 - Accounting for provisions (podcast) 18 June 2020

 

COVID-19 - Accounting for government assistance (podcast) 4 June 2020

 

COVID-19 - Estimating in uncertain times (podcast) 29 May 2020

 

Banks – Q1 reports show impact of COVID-19 (blog) 21 May 2020

 

IFRS 17 – Moving forward with implementation (podcast) 6 May 2020

 

What changes are being made to IFRS 16 because of COVID-19 (watch video | read transcript) 24 April 2020

 

COVID-19 – Financial reporting implications (podcast) 16 April 2020

 

Focus on income taxes (watch video | read transcript) 27 February 2020

 

IFRS 16 – Applying the new leases standard (watch video | read transcript) 13 February 2020

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