IFRS Perspectives

Defined benefit plans: IFRS® Standards vs. US GAAP

Top 10 differences in accounting for defined benefit plans under IAS® 19 and ASC 715.

Q4 2019 new IFRS® standards and amendments: Are you ready?

KPMG’s semi-annual outlook helps IFRS Standards preparers in the US keep track of financial reporting changes and assess relevance

Recent clarifications of the new leases standard

The IFRS® Interpretations Committee issues Agenda Decisions on IFRS 16.

IFRS Perspectives - August 2019

KPMG's latest update on current IFRS issues

IFRS Perspectives - May 2019

KPMG's latest update on current IFRS issues: cloud computing costs, IFRS IC agenda decisions, government grants and new IFRS standards.

IFRS Perspectives - February 2019

KPMG’s latest update on current IFRS issues: IESBA implications, IFRS 9 challenges and accounting for legal claims.

IFRS Perspectives - November 2018

KPMG’s latest update on current IFRS issues: definition of a business, being acquired by an IFRS company and income statement presentation.

IFRS Perspectives - August 2018

KPMG’s latest update on current IFRS issues: implications of the new leases standard, IFRS 9 disclosures and restructuring costs.

IFRS Perspectives - May 2018

KPMG’s latest update on current IFRS issues: US tax reform impact on M&A, IFRS 15 implementation and impairment of equity method investees.

IFRS Perspectives - February 2018

KPMG’s latest update on current IFRS issues: impact of US tax reform and accounting for income taxes under IFRS vs US GAAP.

IFRS Perspectives - November 2017

KPMG’s latest update on current IFRS issues: IFRIC 23, accounting for PP&E, hyperinflationary economies, hedge accounting and leases implementation.

IFRS Perspectives - August 2017

KPMG’s latest update on current IFRS issues: IFRS 16 vs. ASC 842, insurance, IFRS 9 impairment model, going public in Canada and R&D costs.

IFRS Perspectives - May 2017

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