Mondaq All Regions - Luxembourg: Accounting and Audit
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
KPMG Luxembourg
With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
KPMG Luxembourg
Welcome to the final part of our 6-part series of articles about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
Audit committees ("ACs") have taken on new roles since new regulation took effect earlier this year.
KPMG Luxembourg
Welcome to part 4 of our 6-part article series about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
KPMG Luxembourg
My last article treated the topic of customer profitability—but this is just one dimension of profitability.
KPMG Luxembourg
The law of 23 July 2016 on the audit profession and Regulation (EU) N° 537/2014 on specific requirements regarding the statutory audit of public interest entities extend the responsibilities...
Bonn Steichen & Partners
The Luxembourg Accounting Standards Board, Commision des Normes Comptables, issued a general notice regarding the accounting term of floating financial year.
Most Popular Recent Articles
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Luxembourg
With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
KPMG Luxembourg
My last article treated the topic of customer profitability—but this is just one dimension of profitability.
KPMG Luxembourg
The law of 23 July 2016 on the audit profession and Regulation (EU) N° 537/2014 on specific requirements regarding the statutory audit of public interest entities extend the responsibilities...
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
Article Search Using Filters
Related Topics
Popular Authors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter