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
IFRSs would need to be changed.18 Holdings of Cryptocurrencies June 2019,The International Fin 207、ancial Reporting Standards Foundation;https:/www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2019/holdings-of-cryptocurrencies-june-2019.pdf There are multiple categories of ...
下載 氣候風險是財務風險—對銀行而言是一項董事會應討論的議題? pdf Opens in a new window 跳到頁尾 Global IFRS Institute | IFRS Today 主要討論議題 現今銀行董事會正在著手處理氣候變遷相關議題,授予執行長直接負起責任,並將氣候策略納入獎酬制度。 全球二十五大銀行近期財務報告的揭露明確顯示,氣候變遷正深...
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本指南的目的 《国际财务报告准则第15号 客户合同收入》(IFRS 15)可能改变航空公司对机票、货运航空货单、忠诚度奖励积分及其他合同的核算方式。以往每当国际财务报告准则发生较大变更,以致于需要开展大型实施项目时,公司管理层尤其是集团财务总监,经常会提出这样的问题:“怎样才能知道企业已准备就绪?” 为回答这个问题...
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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 ...