Accounting Frontline - Issue 9 | KPMG | AE

Accounting Frontline - Issue 2

Accounting Frontline - Issue 2

In this edition, we focus on some of the challenging and complex IFRS changes that may require detailed analysis by those preparing financial statements.

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Highlights:

  • Impact on the construction industry of IFRS 15
  • Impairment under IFRS 9
  • Evaluating control under IFRS 10
  • Mind the gap: Differences between IPSAS and IFRS
  • AAS solution: Cutting the clutter

Impact on the construction sector of IFRS 15

"IFRS 15 Revenue from contracts with customersintroduces new revenue recognition principles which clash with certain common construction business practices."

                                                                                         -Yusuf Hassan

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