IFRS Institute Advisory Leader, KPMG (US)
Partner, DPP, KPMG (US)
Partner in Charge, U.S. Germany Corridor, KPMG LLP
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The IASB took a comprehensive approach in revising its hedge accounting guidance. Effective for most companies in 2018, IFRS 9 brings many welcomed changes.
Revisions to the IESBA International Code of Ethics may impact you or your company.
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.
The new standard will require fundamental accounting changes to how insurance contracts are measured and accounted for. It also differs significantly from US GAAP.
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’s new guide helps companies to prepare combined and/or carve-out financial statements under IFRS.
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
Accounting for foreign operations is often complex.
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.
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.
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