KPMG's Insights into IFRS 2021/2022 (e-Book only)

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KPMG's Insights into IFRS 2021/2022 (e-Book only)

By KPMG
Sweet & Maxwell U.K. October 2021

Specifications

ISBN-13
9780414089495
Publisher
Sweet & Maxwell U.K.
Publication
October 2021
Format
e-Book
Jurisdiction
International ? Countri(es) for reference only

Details

Applying IFRS® Standards to real transactions and arrangements can be a significant challenge. And as the COVID-19 pandemic continues to impact companies, communicating effectively to investors and other stakeholders has never been more important. Insights into IFRS is based on KPMG member firms’ experience of applying IFRS Standards around the world and explains our views on many interpretative issues. We’ve taken the questions that we’ve received and turned them into practical guidance to help you apply IFRS Standards to your situation.

Key features:
  • Practical guidance for preparing and interpreting financial statements
  • Clear and insightful analysis of technical accounting issues
  • Real-life examples illustrating practical application
  • The latest thinking on IFRS Standards, including forthcoming requirements and future developments
  • An appendix of currently effective and forthcoming requirements
New to this edition:
  • enhanced guidance on:
    • the new insurance contracts standard;
    • leases; and
    • financial instruments; and
  • new guidance on cloud computing arrangements

Table of Contents

  1. Background; 
  2. General Issues; 
  3. Statement of Financial Position; 
  4. Statement of Profit or Loss and OCI; 
  5. Special Topics; 
  6. First-time Adoption of IFRS; 
  7. Financial Instruments; 
  8. IAS 39; 
  9. Insurance; 
  10. Appendices;
  11. Index;
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