Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards

 
9781845040321: Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards

INSIGHTS INTO IFRS and THE APPLICATION OF IFRS - 2 invaluable publications from the KPMG International Financial Reporting GroupInsights into IFRS - KPMG's Practical Guide to International Financial Reporting standards [Hardback]Insights into IFRS can be your guide to preparing and understanding financial statements that use IFRSs. In Insights into IFRS, the KPMG International Financial Reporting Group has laid out an overview of the requirements of IFRSs and provided extensive interpretative and application guidance based on eight years of experience working with IFRSs around the world.For ease of use, it is organised by topic to follow the structure of a set of financial statements and is cross-referenced extensively, to the relevant standards and interpretations. It emphasises the application of IFRSs in practice and explains the conclusions reached by the KPMG International Financial Reporting Group on many interpretative issues. It is based on questions that have arisen around the world and includes many illustrative examples to clarify the application of the standards. The 2006/7 Edition of Insights into IFRS reflects the current requirements of IFRSs. It is based on standards that were in issue at 1 August 2006 and that are mandatory for an annual period beginning on or after 1 January 2006. It also covers new standards and highlights areas of IFRSs that may change as a result of the ongoing projects of the IASB and IFRIC.NEW for 2006/7 editionThis third edition of Insights into IFRS includes over 200 pages of new material: extensive guidance on financial instruments and hedge accounting has been added, as well as interpretations arising from actual questions over the past year. Substantial new interpretative guidance is spread throughout the book, including in the following areas:-Business combinations, including what constitutes a business, common control transactions, de-mergers and spin-offs-Consolidation, including limited partnerships & investment funds, and put options & (synthetic) forwards on minority interests-Employee benefits, including multi-employer plans, group plans and minimum funding requirements-Equity accounting, including cross-holdings-Impairment, including tax amortisation benefits-Share-based payments, including buy-back arrangements, contingently cash-settleable equity instruments, and distinguishing share-based payments from financial instrumentsHow Insights into IFRS can help you:-Learn from eight years of research and hands-on experience of the KPMG International Financial Reporting Group-More clearly understand the practical issues of applying and interpreting IFRSs-Use illustrative examples from around the world to avoid re-solving problems-Readily identify issues that can arise on first-time adoption of IFRSs-Benefit from having the requirements explained and discussed by topic-Cross-reference topic areas with relevant standards and interpretations using theeasy-to-follow paragraph numbering-Anticipate forthcoming requirements and possible changes to requirementsas a result of IASB activityThe Application of IFRS: Disclosures in Practice [Paperback]Designed as a companion to Insights into IFRS, KPMG s practical guide to International Financial Reporting Standards, The Application of IFRS: Disclosures in Practice can be your guide to understanding what disclosures other companies are providing in their IFRS financial statements.The content of The Application of IFRS: Disclosures in Practice is based on a review of the financial statements of 199 companies across 16 countries that was carried out by the KPMG International Financial Reporting Group. Over 140 companies are included in the final publication.For ease of use, it is organised by topic to follow the structure of a set of financial statements, consistent with Insights into IFRS. Each section is accompanied by an overview of the presentation and disclosure requirements that relate to that topic, to provide some context to the disclosures illustrated.Also included is IFRS 7 Financial Instruments: Disclosures, which is effective for annual periods beginning on or after 1 January 2007, but which was adopted early by a number of companies.The KPMG International Financial Reporting Group is part of KPMG IFRG Limited.The KPMG International Financial Reporting Group is part of KPMG IFRG LimitedThese two publications can also be purchased separately.

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