IFRS Perspectives

Archived IFRS Perspectives

• IFRS Perspectives - Q4 2019

  Recent clarifications of new leases standard, defined benefit plans and Q4 2019 new IFRS standards and amendments.

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• IFRS Perspectives - Q3 2019

  Lease modifications, revenue recognition post-implementation observations and the differences on the capitalization of borrowing costs under IAS 23 and interest costs under US GAAP.

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• IFRS Perspectives - Q2 2019

  Cloud computing costs, IFRS IC agenda decisions and government grants.

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• IFRS Perspectives - Q1 2019

  IESBA implications, IFRS 9 challenges and accounting for legal claims.

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• IFRS Perspectives - Q4 2018

  Definition of a business, being acquired by an IFRS company and income statement presentation.

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• IFRS Perspectives - Q3 2018

  Implications of the new leases standard, IFRS 9 disclosures and restructuring costs.

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• IFRS Perspectives - Q2 2018

  US tax reform impact on M&A, IFRS 15 implementation and impairment of equity method investees.

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• IFRS Perspectives - Q1 2018

  Impact of US tax reform and accounting for income taxes under IFRS vs US GAAP.

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• IFRS Perspectives - Q4 2017

  IFRIC 23, accounting for PP&E, hyperinflationary economies, hedge accounting and leases implementation.

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• IFRS Perspectives - Q3 2017

  IFRS 16 vs. ASC 842, insurance, IFRS 9 impairment model, going public in Canada and R&D costs.

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• IFRS Perspectives - Q2 2017

  KPMG’s latest update on current IFRS issues: Non-GAAP measures, Brexit, IFRS 15, combined/carve-out financials and liability/equity classification.

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• IFRS Perspectives - Q1 2017

  KPMG’s latest update on current IFRS issues: IFRS in the US and Japan, converting to IFRS, Revenue and IAS 1 vs. ASC 470.

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