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IFRS Institute Advisory Leader, KPMG US
Partner, DPP, KPMG US
Partner, Dept. of Professional Practice, KPMG US
Partner in Charge, US Germany Corridor, KPMG US
IFRIC 23 clarifies how to account for income tax when it is unclear whether the taxing authority will accept the company’s tax treatment.
Complex assets often comprise multiple parts that need to be periodically replaced or overhauled during their useful lives.
Accounting for foreign operations is often complex.
The IASB took a comprehensive approach in revising its hedge accounting guidance. Effective for most companies in 2018, IFRS 9 brings many welcomed changes.
While companies are making progress in their IFRS 16 implementation efforts, KPMG’s survey highlights the need for greater effort and a longer lead time than expected.
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