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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: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: