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IFRS Institute Advisory Leader, KPMG US
Partner, Dept. of Professional Practice, KPMG US
Partner in Charge, US Germany Corridor, KPMG US
IFRS 16 amendments provide relief to lessees in accounting for rent concessions.
Recent amendments to IAS 37 clarify how to assess if a contract is onerous under IFRS® Standards.
Top 10 differences between IAS 19 and US GAAP when accounting for employee termination benefits and furlough arrangements.
Should COVID-19 impacts be shown on the face of the income statement or in the notes under IFRS® Standards?
Financial reporting impacts of COVID-19, interim financial reporting (IFRS - US GAAP top differences), and Q2 2020 new IFRS standards and amendments.
Is goodwill amortization making a comeback?, accounting standards boards respond to IBOR reform, and amendments to classification of liabilities (IAS 1)
Recent clarifications of new leases standard, and defined benefit plans (IFRS - US GAAP top differences)
Lease modifications, revenue recognition: post-implementation observations, and capitalization of borrowing costs (IFRS - US GAAP top differences).
Cloud computing costs, IFRS IC agenda decisions, and government grants (IFRS - US GAAP top differences).
IESBA implications, IFRS 9 challenges, and accounting for legal claims (IFRS - US GAAP top differences).
Definition of a business, being acquired by an IFRS company, and income statement presentation (IFRS - US GAAP top differences).
Implications of the new leases standard, IFRS 9 disclosures, and restructuring costs (IFRS - US GAAP top differences).
US tax reform impact on M&A, IFRS 15 implementation, and impairment of equity method investees (IFRS - US GAAP top differences).
Impact of US tax reform, and accounting for income taxes (IFRS - US GAAP top differences).
IFRIC 23 income tax uncertainties, accounting for PP&E, hyperinflationary economies, hedge accounting and leases implementation.
Leases (IFRS - US GAAP top differences), insurance, IFRS 9 impairment model, going public in Canada, and R&D costs (IFRS - US GAAP top differences).
Non-GAAP measures, Brexit, implementing IFRS 15, combined/carve-out financials and liability/equity classification.
IFRS in the US and Japan, converting to IFRS, Revenue (IFRS - US GAAP top differences) and current/noncurrent debt classification (IFRS - US GAAP top differences)
Generates a customized list of newly effective and forthcoming IFRS as issued by the IASB or as adopted by the EU.
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