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    IFRS toolkit

    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.

    Preparing for 2024 year ends

    Areas of focus for 2024 year ends

    Driving clarity in financial reporting
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    Illustrative disclosures

    Your essential year-end guides

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    Disclosure checklist

    Your essential year-end guides

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    Guides to financial statements

    Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements
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    Illustrative disclosures for sectors

    Banks – Illustrative disclosures

    Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
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    Insurers – Illustrative disclosures

    Your essential guides to preparing financial statements under IFRS 17 and IFRS 9
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    Investment funds – Illustrative disclosures

    Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards
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    In-depth guides

    Insights into IFRS® – Our latest thinking

    Our practical guide to IFRS Accounting Standards
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    How companies communicate financial performance is changing

    IFRS 18 aims to deliver more consistent, comparable and transparent information
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    Fair value measurement handbook

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

    Your guide to the significant differences
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    Share-based payments – IFRS 2 handbook

    Detailed guidance and illustrative examples to clarify practical application
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    Revenue – IFRS 15 handbook

    Detailed insight and guidance on the standard
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    IFRS 16 – Leases handbook

    In-depth application guidance on the new leasing standard
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    Earnings per share – IAS 33 handbook

    Your step-by-step guide to EPS calculations and application issues
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    Combined and/or carve-out financial statements

    This guide draws on our experience of this challenging area of reporting
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    High-level guides

    How companies communicate financial performance is changing

    IFRS 18 aims to deliver more consistent, comparable and transparent information
    Read more

    Applying materiality when preparing financial statements

    Companies encouraged to apply materiality and to provide company-specific disclosures
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    Global minimum top-up tax

    Relief from deferred tax accounting
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    Assessing if a contract is onerous

    A seven-step logical approach
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    Cloud implementation costs

    New guide for implementation costs incurred in a cloud service contract
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    Moving to hybrid working

    Is your leased office space impaired?
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    Acquiring insurance contracts

    Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3
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    IFRS 17 for non-insurers

    Do you have an insurance contract in the scope of IFRS 17?
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    Insurers – Reporting now and into 2023

    IFRS 17 and IFRS 9 – Seven-step action plan to help you prepare
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    IFRS 17 – Interim reporting choices

    Choosing how to treat prior period accounting estimates will affect financial performance
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    Digital hubs

    Clear on climate reporting

    Digital hub on the financial reporting impacts of climate change
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    ISSB Standards

    Digital hub on implementing the new sustainability disclosure standards
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    Uncertain times

    Digital hub on the financial reporting impacts of uncertain times
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