KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only)

Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. Also, in times of heightened uncertainty investors and regulators are looking for clarity in companies’ annual reports, so companies should expect more scrutiny. Insights into IFRS can help. It is based on KPMG member firms’ experience of applying IFRS Accounting Standards around the world and provides guidance on many interpretative issues.

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
• Additional appendices, including currently effective and forthcoming requirements, and IFRS Interpretations Committee’s agenda decisions

New to this edition:

• New chapter:
• • Forthcoming requirements in IFRS 18 Presentation and Disclosure in Financial statements
• New guidance on:
• • Pillar Two taxes
  • Disposals of emissions allowances
  • Impairment testing on non-current assets
  • Revenue from contracts with customers
  • Forthcoming requirements related to classification and measurement of financial instruments
  • Other emerging issues.