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Insights into IFRS: KPMG's Practical Guide to International Financial Reporting Standards 22ed (eBook)

Edited by: KPMG International Financial Reporting Group

ISBN13: 9780414131354
Previous Edition ISBN: 9780414123182
Published: September 2025
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: ProView (ProView)
Price: £184.00
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Applying IFRS® Accounting Standards to real transactions and arrangements can be a significant challenge. Also, in times of heightened uncertainty investors and regulators are looking for clarity in companies’ annual reports, so companies should expect more scrutiny. Insights into IFRS can help. It is based on KPMG member firms’ experience of applying IFRS Accounting Standards around the world and provides guidance on many interpretative issues.

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
  • Additional appendices, including currently effective and forthcoming requirements, and IFRS Interpretations Committee’s agenda decisions

    The 22nd edition includes a new chapter on the forthcoming requirements in IFRS 18 Presentation and Disclosure in Financial statements, and provides new guidance on:

    • Pillar Two taxes
    • Disposals of emissions allowances
    • Impairment testing on non-current assets
    • Revenue from contracts with customers
    • Forthcoming requirements related to classification and measurement of financial instruments
    • Other emerging issues.

  • Subjects:
    Accounting
    Contents:
    Background
    General Issues
    Statement of Financial Position
    Statement of Profit or Loss and OCI
    Special Topics
    Fist-time adoption of IFRS Accounting Standards
    Applying Financial Instruments Guidance - Introduction to Section 7
    Financial Instruments
    Insurance
    Appendix I: List of standards and interpretations that comprise the currently effective requirements and the forthcoming requirements.
    Appendix II: List of IFRIC agenda decisions referred to in this publication.
    Appendix III: List of examples.
    Appendix IV: Table of concordance showing how the guidance that was included in the 21st edition has moved.
    Appendix V: Summary of the key changes made from the 21st edition.
    Index