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IFRS Institute

Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States. Sharing our expertise and perspective to inform your decision-making in an evolving global financial reporting environment.

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Kevin Bogle

IFRS Institute Advisory Leader, KPMG US

+1 212-872-5766

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Our quarterly newsletter provides an update on IFRS issues in the United States.

IFRS Perspectives - Q1 2020

Accounting standards boards respond to IBOR reform

February 28, 2020

Accounting standard setters address stakeholder concerns about benchmark rate transition.

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Is goodwill amortization making a comeback?

February 28, 2020

Should goodwill be amortized? The two Boards are deliberating whether goodwill amortization should be reintroduced to replace the impairment-only model.

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Amendments to classification of liabilities (IAS®1)

February 28, 2020

Current or noncurrent classification of liabilities could change, affecting covenants compliance

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