Insights into IFRS

Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. As the reporting landscape is changing, communicating clearly and effectively to investors and other stakeholders has never been more important. Insights into IFRS is based on KPMG member firms’ experience of applying IFRS Accounting Standards around the world and explains our views on many interpretative issues. We’ve taken the questions that we’ve received and turned them into practical guidance to help you apply IFRS Accounting Standards to your situation.

Key features:

• Practical guidance for preparing and interpreting financial statements
• Clear and insightful analysis of technical accounting issues
• Real-life examples illustrating practical application
• The latest thinking on IFRS Accounting Standards, including forthcoming requirements and future developments
• An appendix of currently effective and forthcoming requirements

New to this edition:

• New guidance on:
  • Emissions and green schemes;
  • Net-zero commitments;
  • Current vs non-current classification of liabilities;
  • Pillar Two taxes: recharge and interim reporting;
  • Impairment: impact of climate-related matters and Pillar Two taxes; and
  • Other emerging issues.
• Forthcoming requirements on:
  • Presentation of financial statements and disclosures (IFRS 18); and
  • Classification and measurement of financial instruments (Amendments to IFRS 9 and IFRS 7).

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