本文所指“Insights”即KPMG刊物 Insights into IFRS(《洞析國際財務報導準則》)。 點擊此處查看英文原文 與我們聯繫 尋找服務據點 聯絡我們 KPMG社群媒體 © 2022 KPMG IFRG Limited是一家英國擔保有限公司。版權所有,不得轉載。 © 2022 本刊物為KPMG IFRG Limited發布的英文原文“Climate risk is financial ...
Global minimum top-up tax under BEPS 2.0 Are disclosures in 2022 necessary before tax laws are changed? How should companies account for hyperinflationary economies? ESMA enforcement priorities for 2022 Calling for transparency and consistency within annual reports ...
IFRS 9 Financial Instruments, published in July 2014, is the new financial instruments standard which replaced IAS 39 Financial Instruments: Recognition and Measurement, and is effective for annual periods beginning on or after 1 January 2018. This new standard brings about major changes to the clas...
and for sharing their insights into the digital assets investment environment in Hong Kong and Singapore.We hope that this report provides you with greater understanding of the digital assets investment landscape from the perspective of HNWIs and FOs,and we welcome the opportunity to discuss 12、...
Our teams of professionals help our clients' manage risk so they can focus on their core business. By intimately understanding each client's business, we convert information into insights to uncover hidden opportunities to improve client efficiency and performance. As part of the management team, ...
casualty financial statements are now incomprehensible even to the executives running the company. “This is not progress.” IFRS 17 language will start to make sense over time, as a collective understanding forms, industry sources tell CU. But until then, IFRS 17 KPIs are still very much a ...
IFRSS2,Climate-relatedDisclosures,publishedbytheISSB 5 GHGemissionsreporting 1.Executivesummary ©2023KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved. 1.Executivesu...
This issue is discussed in Insights into IFRS (7.8.50.50). 4. FRS 12.74 Deferred tax liabilities and assets are offset if the entity has a legally enforceable right to offset current tax liabilities and assets (see explanatory note 6 below), and the deferred tax liabilities and ...
https://home.kpmg.com/xx/en/home/insights/2016/01/leases-new-standard-balance-sheet- transparency-slideshare-first-impressions-ifrs16-130116.html 30 KPMG Turkey 2016 Automotive Executives Survey Market: OYDER Featured results 1 The profitability of the authorized dealers does not meet the high ...
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...