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Searching Content indexed under Accounting Standards by KPMG Luxembourg ordered by Published Date Descending.
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1
Impairment Of Goodwill: Will The IASB Reintroduce Previous Requirements?
With the adoption of IFRS 3 Business Combinations in 2004, the International Accounting Standards Board (IASB) abolished the amortization of goodwill
Luxembourg
27 Aug 2019
2
Credit Loss Disclosures: Challenges For Banks
This summer I attended the IFRS Foundation Conference in London, looking forward particularly to a session on IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers
UK
27 Aug 2019
3
Inside The New IFRS 17 Amendments (Insurers, Take Note)
The International Accounting Standards Board (IASB) has recently published its proposed amendments to IFRS 17 Insurance Contracts
Luxembourg
19 Jul 2019
4
The Company Car Accounting Question: Employee Benefit Or Lease?
When the IASB published IFRS 16 Leases, I doubt they imagined the huge debate that would ensue over something as seemingly simple as a company car.
Luxembourg
25 Apr 2019
5
Debt Restructuring Under IFRS 9: Changes You May Have Missed
IFRS 9 has now been applicable for over a year, but some of its changes have often been either overseen or neglected—even when they could have a material impact on the accounts.
Luxembourg
3 Apr 2019
6
Materiality In IFRS: It's On
Several major new IFRS standards have become effective recently or will do so soon and, as is the case for every new standard ...
Luxembourg
22 Mar 2019
7
Survey Finds Companies Unready For New Leasing Standards
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
Luxembourg
15 Mar 2019
8
How Does Impairment Look Under IFRS 16 Leases?
As we've seen over the last few months, IFRS 16 has brought about a lot of changes to the existing treatment of leases, especially for lessees
Luxembourg
25 Jan 2019
9
The Debate Continues Over IFRS 9 (Accounting For Equity Investments)
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
Luxembourg
21 Nov 2018
10
Disclosing Judgements Under IFRS: A Guide
As you may have noticed, IFRS accounting is often not straightforward. Preparers frequently lose time digging ...
Luxembourg
29 Oct 2018
11
Don't Neglect This One Aspect Of IFRS 16 (Leases)!
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
Luxembourg
12 Oct 2018
12
Why It's Still Hard To Get Comfy With IFRS 10
The hype today around IFRS 9 and 15 is, at times, reminiscent of how IFRS 10 was received when it went live five years ago.
Luxembourg
21 Sep 2018
13
The Necessity Of Having More Meaningful IFRS Disclosures
In my last article, I discussed how the IASB aims to significantly improve financial statement disclosures and to provide the preparers with clearer guidance on applying the requirements set out in accounting standards.
Luxembourg
29 Aug 2018
14
IASB Seeks Clarity By Distinguishing Equity From Liability
In June 2018, the International Financial Standards Board (IASB) published its discussion paper on financial instruments with characteristics of equity (FICE).
Luxembourg
28 Aug 2018
15
We Wanted IFRS Insights—So We Went Straight To The Source
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
Luxembourg
28 Aug 2018
16
Where Do You Record Digital Currency On Your Balance Sheet?
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
Luxembourg
28 Aug 2018
17
IFRS Disclosure Problems And The IASB's Big Plan
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
Luxembourg
24 Aug 2018
18
Will IFRS 9 End Up Discouraging Investors?
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...
Luxembourg
9 Aug 2018
19
IASB Provides Important Clarifications On IAS 1 And IAS 8
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
Luxembourg
7 Aug 2018
20
ESMA Report: Recurring Issues In IFRS Statements
In April, ESMA published its findings on the European Common Enforcement Priorities 2016[1] (read more about ESMA's 2017 activity report in this article).
Luxembourg
5 Jul 2018
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