| IFRS Publications
Library
Interpretive
Guidance
These publications provide interpretive
guidance, which is useful in the application of IFRS to a variety
of different accounting circumstances.
IFRS
in Brief / Briefing Sheets
KPMG's newsletter, IFRS in
Brief, provides news and factual
information on developments
concerning IFRS. It includes
summaries of new standards
and interpretations, comments
on the IASB and IFRIC meetings,
the agendas and projects of
those bodies, as well as KPMG's
views on specific issues when
appropriate.IFRS in Brief is
supplemented by IFRS Briefing
Sheets. These consider individual
issues or requirements in more
depth.
Resolving Issues
Resolving issues highlights and clarifies emerging interpretative
questions on the practical application of IFRSs or related requirements.
Checklists
The purpose of Disclosure
Checklists is to assist entities
involved in general business
in preparing financial statements
in accordance with
IFRSs by identifying the disclosures
required.
GAAP
Comparisons
The purpose of these publications is to
assist you in understanding the significant differences between
IFRS and accounting principles generally accepted in some relevant
countries. They do not discuss every possible difference; rather,
they are a summary of those areas encountered frequently
where the principles differ or where there is a difference in
emphasis or specific application guidance. The focus of these
publications is on recognition, measurement and presentation
rather than disclosure; therefore disclosure differences generally
are not covered. However, areas that are disclosure-based, such
as segment reporting, are included.
The summary
versions are available for free download.
If you wish a full version,
please contact your local KPMG member
firms' office or the KPMG
International Financial Reporting
Group.
Illustrative
Financial Statements
The purpose of these publications is to
assist you in preparing financial statements in accordance with
IFRS. They illustrate one possible format for financial
statements, based on a fictitious multinational corporation.
Others
- Topical issues
- Comment letters
Hard copies of certain publications are
available for sale. If you wish to order any of the publications
described above, please
contact your local KPMG representative or email the KPMG
International Financial Reporting Group.
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