KPMG Insights into IFRS 2013/2014
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KPMG Insights into IFRS 2013/2014 KPMG's Practical Guide To International Financial Reporting Standards, 10th Edition

By KPMG
Sweet & Maxwell U.K. September 2013

Specifications

ISBN-13
9780414031050
Publisher
Sweet & Maxwell U.K.
Publication
September 2013
Format
Hardback (2 volumes) , 3351 pages
Jurisdiction
International ? Countri(es) for reference only

Details

When it comes to the challenging and complex world of International Financial Reporting Standards, we have the help and guidance that you need from those in the know.

The new 10th edition of Insights into IFRS presents the most up-to-date information from the experts at KPMG, including not only all the current and forthcoming requirements but also potential future developments.

To help you tackle the practical challenges of applying IFRS head on - Insights into IFRS can help, whether you need to understand an IFRS accounting treatment, or prepare your own financial statements in accordance witht the standards.

This new edition uses real life examples drawn from acress KPMG's global network to illustrate application issues. Organised by topic, it broadly follows the structure of a set of financial statements to give you ready access to the answers you need.

Fully updated, Insights into IFRS also features enhanced guidance on the new consolidation, fair value measurement and financial instrument standards, and new guidance on employee benefits and investment entities, highlighting the key messages and providing clarity through prominent real life examples.

 

Five ways Insights into IFRS can help you:

  1. Gives you KPMG's latest views on IFRS up to 1 August 2013
  2. Offers you practical guidance for preparing and interpreting financial statements
  3. Cuts through complexity by offering clear and insightful analysis of technical content
  4. Provides real-life examples to address issues of practical application
  5. Features the latest thinking on IFRS while also discussing possible future developments

Table of Contents

Background

  • Introduction
  • Conceptual Framework

General Issues

  • Form and components of financial statements
  • Changes in equity
  • Statement of cash flows
  • Fair value measurement
  • Consolidation
  • Business combinations
  • Foreign currency translation
  • Accounting policies, errors and estimates
  • Events after the reporting period
  • Hyperinflation

Statement of financial position

  • General
  • Property, plant and equipment
  • Intangible assets and goodwill
  • Investment property
  • Associates and the equity method
  • Joint arrangements
  • Inventories
  • Biological assets
  • Impairment of non-financial assets
  • Provisons, contingent assets and liabilities
  • Income taxes

Statement of profit and loss and OCI

  • General
  • Revenue
  • Government grants
  • Employee benefits
  • Share-based payments
  • Borrowing costs

Special topics

  • Leases
  • Operating segments
  • Earnings per share
  • Non-current assets held for sale and discontinued operations
  • Related party disclosures
  • Non-monetary transactions
  • Accompanying financial and non-financial information
  • Interim financial reporting
  • Extractive activities
  • Service concession arrangements
  • Common control transactions and Newco formations

First-time adoption of IFRS

Financial instruments (based on IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement)

  • Scope and definitions
  • Derivatives and embedded derivatives
  • Equity and financial liabilities
  • Classification of financial assets and financial liabilities
  • Recognition and derecognition
  • Measurement and gains and losses
  • Hedge accounting
  • Presentation and disclosures

Financial instruments (based on IFRS 9 Financial Instruments)

Insurance

  • Insurance contracts
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