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The article reviews the book "Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards, " 2005/6 Edition.KennySaraYorkJournal of International Accounting Research
In June 2024, the IFRS Interpretations Committee published its agenda decisionDisclosure of Revenues and Expenses for Reportable Segments. (IFRS 8)The Committee discussed the requirements to disclose, for each reportable segment, specified amounts included in segment profit or loss reviewed by the chief...
IFRSS2,Climate-relatedDisclosures,publishedbytheISSB 5 GHGemissionsreporting 1.Executivesummary ©2023KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved. 1.Executivesu...
In March 2023, KPMGhad partnered withfour other organisations, through the KPMG ASEAN Decarbonisation Hub, to equip businesses in the region to meet their sustainability goals.
Consultations are underway in multiple jurisdictions on adoption of the ISSB's IFRS S1 and IFRS S2. The ISSB will vote in April on the main areas of focus for its two-year work plan. In the US, the SEC has issued its final climate disclosure requirements — see the article below from...
The financing is accounted for as equity under IFRS. Air France-KLM said that this deal “materialises the steps implemented by the Group to restore its IFRS equity to positive by year end”. The transaction was upsized from €1.3bn to €1.5 billion on the back of what the issuers said...
20 years of Insights into IFRS® Your practical guide to applying IFRS Accounting Standards Read more Climate-related matters Are you clear on climate reporting? Key stakeholder perspectives on why being clear on climate is important Watch now Insurers' climate-related disclosures Benchmarking...
June 2023 — Issue 7 This is a regular publication from KPMG's EMA Financial Services Regulatory Insight Centre, providing key updates on the latest ESG regulatory developments impacting financial services firms in the UK and the EU. This is a slightly shorter issue than our last update but ...