|Titel:||Insights into IFRS – KPMGs Practical Guide To International Financial Reporting Standards|
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|The biggest changes in IFRS accounting for more than a decade come into effect in January 2018, the new standards on revenue and financial instruments, followed a year later by the new leases standard.|
Therefore regulators and investors are expecting high-quality implementation supported by progressively more quantitative disclosure as the effective dates approach. The implications can be pervasive – impacting everything from your KPIs to systems and processes.
Based on KPMG member firms’ experience of applying IFRS around the world, Insights into IFRS contains invaluable practical guidance, whether you need to understand an accounting treatment or navigate the challenges of the new standards on revenue and financial instruments.
INTERPRETATION AND REAL-LIFE APPLICATION OF IFRS
Insights into IFRS emphasises the real-life application of IFRS, with examples based on actual questions that have arisen in practice around the world.
Insights into IFRS:
• Looks at general issues such as business combinations and fair value measurement
• Discusses specific items in the statement of financial position and statement of profit or loss and OCI
• Features special topics such as interim reporting and issues relevant to those making the transition to IFRS
• Covers financial instruments
• Includes an appendix of currently effective and forthcoming requirements
The 14th edition features fully updated guidance throughout, reflecting both changes that have occurred over the past year and developing practice.
New coverage includes:
· Enhanced guidance on IFRS 9 Financial Instruments
· Enhanced guidance on IFRS 15 Revenue from Contracts with Customers
· Enhanced guidance on IFRS 16 Leases
· A new chapter on IFRS 17 Insurance Contracts