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KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only)

KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only)

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414117013
  • 出版时间 October 2023
  • 规格: e-Book
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only
最新版已經出版!
  • 描述 
  • 详细

    Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. As the reporting landscape is changing, communicating 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:

    • newly effective requirements for companies reporting at 31 December 2023, including:
      • material accounting policy information;
      • distinguishing between accounting policies and accounting estimates; and
      • deferred taxes;
    • new guidance on:
      • voluntary carbon credits;
      • Pillar Two taxes;
      • dual use property; and
    • enhanced guidance on:
      • the new insurance contracts standard; and
      • leases

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