IFRS toolkit - KPMG Global

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KPMG insights on applying IFRS® Accounting Standards

KPMG insights on applying IFRS® Accounting Standards

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This toolkit will help you prepare your company reports in accordance with IFRS^®Accounting Standards.

As well as our handbooks on individual standards, our guides to financial statements and our practical guide Insights into IFRS, we also include our high-level guides on current issues in financial and sustainability reporting.

High-level guides

two women walking

Global minimum top-up tax

Potential exception to deferred tax accounting

Woman playing chess

Moving to hybrid working

Is your leased office space impaired?

colourful swirl

Acquiring insurance contracts

Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3

Insurers – Reporting now and into 2023

Assessing if a contract is onerous

Comparing sustainability reporting proposals

woman on mountain

IFRS 17 for non-insurers

runner

Get ready for sustainability disclosures

Climate-related risks – 10 questions for audit committees

blue sky

Cloud implementation costs

backpackers

IFRS 17 – Interim reporting options

In-depth guides

data screen

Earnings per share – IAS 33 handbook

Your step-by-step guide to EPS calculations and application issues

insights on ipad

Insights into IFRS® – Our latest thinking

Your practical guide to IFRS Accounting Standards

jigsaw

Combined and/or carve-out financial statements

This guide draws on our experience of this challenging area of reporting

two people analysing graph

Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP

bridge

IFRS® compared to US GAAP

Your guide to the significant differences

chess pieces

IFRS 16 – Leases handbook

In-depth guidance on lease accounting

woman carrying bags

Revenue – IFRS 15 handbook

Detailed insight and guidance on the standard

trophy

Share-based payments – IFRS 2 handbook

In-depth guidance on accounting for share-based payments

Guides to financial statements

hourglass

Annual illustrative disclosures

Helping you to tell your company’s story

COVID-19 supplement

Illustrating various COVID-19 impacts

clocks

Newly effective standards

Create your own customised list

books

More guides

Including annual and interim illustrative disclosures, checklists and sector supplements

Resource centres