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IFRS Institute Advisory Leader, KPMG LLP
Partner, DPP, KPMG US
Partner, Dept. of Professional Practice, KPMG US
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Revisions to the IESBA International Code of Ethics may impact you or your company.
ASC 842 and IFRS 16 leases have some similarities, but they also have key differences. Examining IFRS 16 vs. ASC 842 lease types.
Complex assets often comprise multiple parts that need to be periodically replaced or overhauled during their useful lives.
IFRS preparers need to make their best estimate when applying the provisions of US tax reform.
IFRS 17 will require fundamental accounting changes to how insurance contracts are measured and accounted for.
IFRS and US GAAP have many subtle differences when accounting for provisions (loss contingencies) for legal claims.
Financial reporting implications for a US GAAP preparer acquired by an IFRS company.
This update explains the impact IAS 19 will have on accounting for defined benefit plans, as well as how the asset ceiling will be integrated into the gain or loss calculation.
Brexit brings regulatory uncertainty and market volatility, affecting the financial statements of US companies with significant UK operations.
As companies implement IFRS 16, broader adoption-related issues need to be addressed.
KPMG provides examples to help prepare and present condensed consolidated interim IFRS financial statements.
To properly plan an effective transition, we offer ten factors for success plus five key things to consider.
The current/noncurrent classification of debt is important to investors because it changes a company’s working capital and liquidity portrayal.
Impairment testing of investments in joint ventures and associates can be challenging under IFRS.
This guide illustrates sample disclosures for the initial application of IFRS 17 and IFRS 9 and their consequential amendments to other standards for an annual report.
KPMG guides companies in the preparation of financial statements under the new revenue standard.
KPMG's ISG has updated its Guides to annual financial statements, Illustrative disclosures and Disclosure checklist.
Download KPMG’s ISG’s handbook on share-based payments under IFRS 2.
Hedge accounting got an overhaul as the IASB took a comprehensive approach to revise its hedge accounting guidance with US GAAP and IFRS bringing changes.
The accounting for foreign operations changes fundamentally when the economy it operates in is highly inflationary.
KPMG reports on the IASB’s new insurance contracts standard.
KPMG’s ISG publication focuses on the IASB’s criteria for balancing the potential benefits and pitfalls of amending IFRS 17.
KPMG reports on IFRIC 23 addressing income tax uncertainties.
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