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IFRS toolkit

KPMG insights on applying IFRS® Accounting Standards

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This toolkit will help you prepare your company reports in accordance with IFRS Accounting Standards.

As well as our handbooks on individual standards, our guides to financial statements and our practical guide Insights into IFRS®, we also include our high-level guides on current issues in financial and sustainability reporting.

Preparing for 2024 year-ends

Illustrative disclosures

Your essential year-end guides

Disclosure checklist

Your essential year-end guides

Guides to financial statements

Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements

In-depth guides

Insights into IFRS® – Our latest thinking

Our practical guide to IFRS Accounting Standards

How companies communicate financial performance is changing

IFRS 18 aims to deliver more consistent, comparable and transparent information

Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP

IFRS® compared to US GAAP

Your guide to the significant differences

Share-based payments – IFRS 2 handbook

Detailed guidance and illustrative examples to clarify practical application

Revenue – IFRS 15 handbook

Detailed insight and guidance on the standard

IFRS 16 – Leases handbook

In-depth application guidance on the new leasing standard

Earnings per share – IAS 33 handbook

Your step-by-step guide to EPS calculations and application issues

Combined and/or carve-out financial statements

This guide draws on our experience of this challenging area of reporting

High-level guides

How companies communicate financial performance is changing

IFRS 18 aims to deliver more consistent, comparable and transparent information

Applying materiality when preparing financial statements

Companies encouraged to apply materiality and to provide company-specific disclosures

Global minimum top-up tax

Relief from deferred tax accounting

Assessing if a contract is onerous

A seven-step logical approach

Cloud implementation costs

New guide for implementation costs incurred in a cloud service contract

Moving to hybrid working

Is your leased office space impaired?

Acquiring insurance contracts

Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3

IFRS 17 for non-insurers

Do you have an insurance contract in the scope of IFRS 17?

Insurers – Reporting now and into 2023

IFRS 17 and IFRS 9 – Seven-step action plan to help you prepare

IFRS 17 – Interim reporting choices

Choosing how to treat prior period accounting estimates will affect financial performance

Digital hubs

Clear on climate reporting

Digital hub on the financial reporting impacts of climate change

ISSB Standards

Digital hub on implementing the new sustainability disclosure standards

Uncertain times

Digital hub on the financial reporting impacts of uncertain times