KPMG's Insights into IFRS 2022/2023 (19th Edition) (e-Book only)

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KPMG's Insights into IFRS 2022/2023 (19th Edition) (e-Book only)

By KPMG
Sweet & Maxwell U.K. September 2022

Specifications

ISBN-13
9780414107953
Publisher
Sweet & Maxwell U.K.
Publication
September 2022
Format
e-Book
Jurisdiction
International ? Countri(es) for reference only

Details

Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. As the reporting landscape is changing, 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 Accounting 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 Accounting 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 Accounting Standards, including forthcoming requirements and future developments
  • An appendix of currently effective and forthcoming requirements
New to this edition:
  • newly effective requirements for companies reporting at 31 December 2022;
  • enhanced guidance on:
    • the new insurance contracts standard; and
    • onerous contracts; and
  • new guidance on variable consideration in an acquisition of an intangible asset.

Table of Contents

  • Background; 
  • General Issues; 
  • Statement of Financial Position; 
  • Statement of Profit or Loss and OCI; 
  • Special Topics; 
  • First-time Adoption of IFRS; 
  • Financial Instruments; 
  • IAS 39; 
  • Insurance; 
  • Appendices;
  • Index;
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