KPMG Global IFRS Institute

Real estate leases

The landlord perspective

Business combinations under common control

Project to drive consistency in reporting now discontinued

More news

Do events or conditions cast significant doubt on the company’s ability to continue as a going concern?

How should companies account for different forms of government assistance?

Have non-financial assets become impaired – e.g. PPE, intangible assets and goodwill?

More COVID-19 guidance

IFRIC agenda decisions – Three key topics from December’s meeting

Brian O’Donovan (KPMG partner and IFRS Interpretations Committee member) shares his take on discussions by the Committee on reverse factoring, cloud computing and classification of debt

COVID-19 podcast – Areas of focus for 2020 year ends

KPMG specialists offer insights on the key points to consider on reflecting the impacts of COVID-19 in your year-end financial statements

European banks and COVID-19 – Impacts on 2020 Q3 results

Do Q3 results give any more insights on how the pandemic is affecting the European banks’ loan books?

More blogs, podcasts and videos

Annual illustrative disclosures

Helping you to tell your company’s story

COVID-19 supplement

Illustrating various COVID-19 impacts

Newly effective standards

Create your own customised list

More guides

Including annual and interim illustrative disclosures, checklists and sector supplements

Combined and/or carve out financial statements

How to prepare

Earnings per share – IAS 33 handbook

Your step-by-step guide to EPS calculations and application issues under IFRS Standards

Fair value measurement

Q&A comparing IFRS Standards and US GAAP

IFRS compared to US GAAP

Your guide to the key differences

IFRS 16 – Leases handbook

In-depth guidance on lease accounting

IFRS 15 – Revenue handbook

In-depth guidance on revenue recognition

Share-based payments – IFRS 2 handbook

In-depth guidance on accounting for share-based payments

More in-depth guidance

Banks

KPMG insights on financial reporting developments and the potential impacts of regulatory requirements

Insurance

Helping you to prepare for the new insurance contracts standard

Investment funds

Your essential guide to preparing financial statements under IFRS Standards