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IFRS Resources

KPMG IFRS INSTITUTE

IFRS Resources

Timely and relevant information can assist in your organisation’s IFRS conversion process. Keep updated with thought leadership on the latest local and international developments, from KPMG’s network of professional firms around the world.

Recent publications, topical articles and relevant surveys are highlighted below.

		Accounting under IFRS - Telecoms Addresses practical application issues that a telecom may encounter when applying IFRS. Includes discussions of key requirements as well as interpretative guidance and illustrative examples to elaborate and clarify practical application of requirements.
		IFRS Insurance Newsletter - Issue 01 This IFRS Insurance Newsletter highlights key developments relating to the joint International Accounting Standards Board (IASB) / U.S. Financial Accounting Standards Board (FASB) Insurance Contracts project.
		IFRS Now Issue 2 - The Technology Issue “IFRS Now – The Technology Issue ” takes a more detailed look at how IFRS can affect an organisation’s systems.
		New on the Horizon - Rate-regulated Activities This edition of New on the Horizon considers the requirements of Exposure Draft ED/2009/8 Rate-regulated Activities (ED). It includes a discussion of the key elements of the proposed requirements and respective observations.
		New on the Horizon - Extractive Activities With the advent of the widespread use of International Financial Reporting Standards (IFRSs), it was recognised that extractive activities was an area in which there was little guidance.
		Fair Value Accounting in a Challenging Real Estate Market This white paper summarizes the general requirements of Statement 157 and certain recent interpretive releases, and addresses specific valuation issues that may arise when entities apply its provisions to investments in real estate.
		IFRS for Technology Companies: Closing the GAAP – R&D Activities and Related Intangible Assets Gaining an early understanding of IFRS–U.S. GAAP similarities and differences can be an important step in a successful transition to IFRS from U.S. GAAP. The white paper shares views on how IFRS compares with U.S. GAAP for R&D expenditures.
		IFRS Now Launched at the KPMG Asia-Pacific IFRS Conference in Singapore on the 27 and 28 May, 2009, this publication reviews the impact of the convergence to IFRS on companies and discusses how it can be a catalyst for wider transformation.