IFRS News and Publications

IFRS News and Publications

Articles and publications issued, including Financial Instruments Newsletters, IFRS 9 Impairment Newsletters and Bank Statements.

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2021

Banks – Illustrative disclosures
Your essential guide to preparing financial statements for banks under IFRS Standards
13 December 2021

 

Investment funds – Illustrative disclosures
Your essential guide to preparing financial statements for investment funds under IFRS® Standards.
13 December 2021

 

New IFRS 17 transition option
Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17
10 December 2021

 

Fair value measurement handbook – IFRS Standards and US GAAP
Your guide to applying fair value measurement requirements under both IFRS® Standards and US GAAP.
1 December 2021

 

Classification of debt with covenants
Clarifications proposed on classifying debt with covenants as current or non-current
29 November 2021

 

A new transition option for IFRS 17
Reducing accounting mismatches in comparatives on first application of IFRS 9 and IFRS 17
2 November 2021 

 

IFRS 9 – Classification and measurement
Request for information on its application – Take this opportunity to raise your concerns
1 October 2021

 

IFRS 9 for insurers – Are you good to go?
New guide to help insurers to account for their financial instruments
27 September 2021 

 

Do green loans meet the SPPI criterion?
14 July 2021 l Climate change – Financial reporting resource centre

 

IAS 1 amendments may be deferred
Board revisits amendments on classifying liabilities as current or non-current
8 July 2021

 

Do green bonds contain embedded derivatives?
28 June 2021 l Climate change – Financial reporting resource centre

 

What's the impact on expected credit losses?
28 June 2021 l Climate change – Financial reporting resource centre

 

Potential new transition option for IFRS 17
Amendment discussed to alleviate potential accounting mismatches with IFRS 9
28 May 2021

 

Investment funds – Illustrative disclosures
Your essential guide to preparing financial statements for investment funds under IFRS® Standards
11 January 2021

2020

Fair value measurement handbook – IFRS Standards and US GAAP
Your guide to applying fair value measurement requirements under both IFRS® Standards and US GAAP.
17 December 2020

 

Banks – Audit of expected credit loss
Basel Committee issues guidance for audit committees on the audit of ECL estimates
11 December 2020

 

Banks – Illustrative disclosures
Your essential guide to preparing financial statements for banks under IFRS® Standards
10 December 2020

 

European banks and COVID-19 – Impacts on 2020 Q3 results
Do Q3 results give any more insights on how the pandemic is affecting the European banks’ loan books?
19 November 2020 

 

ESMA enforcement priorities for 2020
European regulator highlights priorities for 2020 financial statements prepared under IFRS® Standards
10 November 2020

 

IBOR reform – Phase 2 amendments
Targeted accounting relief for banks and corporates
3 September 2020 | IBOR reform

 

IBOR reform - Phase 2 final amendments issued
Targeted accounting relief to ease adoption of a new benchmark rate
27 August 2020 | IBOR reform

 

European banks and COVID-19 – the impact on 2020 half-year results
How is the pandemic affecting European banks’ loan books?
21 August 2020

 

IBOR reform - Approaching the end of phase two
The Board has completed its redeliberations and plans to publish final amendments in August
23 July 2020 | IBOR reform and IFRS

 

How is a hedge of interest rate risk impacted by a payment holiday?
10 July 2020 | COVID-19 | Financial reporting

 

IBOR reform – Feedback on the exposure draft
Board receives 80 comment letters following 45-day comment period.
25 June 2020 |  IBOR reform and IFRS

 

Canadian banks and COVID-19 – Impacts on half-year results
How is the pandemic affecting Canadian banks' loan books?
22 June 2020

 

Annual Improvements to IFRS® Standards  
Amendments to IFRS 1, IFRS 9, IFRS 16 and IAS 41
27 May 2020

 

Banks – Q1 reports show impact of COVID-19
How is the pandemic affecting loan books?
21 May 2020

 

How are expected credit losses on trade receivables impacted? (English / Chinese)
15 April 2020 | COVID-19 | Financial reporting

 

IBOR reform – Phase 2 exposure draft issued (English / Chinese)
A tight timeline for reviewing a wide range of proposals to account for benchmark reform
9 April 2020 | IBOR reform and IFRS

 

Have borrowers considered changes to the terms of their liabilities? (English / Chinese)
31 March 2020 | COVID-19 | Financial reporting

 

ESMA guidance on the COVID-19 impact on reporting ECLs
European regulator aims to promote consistent application of IFRS 9
25 March 2020 | Financial Instruments

 

How has the credit risk of borrowers and other debtors been reassessed? (English / Chinese)
20 March 2020 | COVID-19 | Financial reporting

 

How have economic forecasts used to measure expected credit losses been updated? (English / Chinese)
20 March 2020 | COVID-19 | Financial reporting

 

IBOR reform – End of second-phase discussion (English / Chinese)
Preparations now underway for exposure draft in April 2020
27 February 2020 | IBOR reform and IFRS

 

Issue 2 – Thoughts on financial instruments accounting (English / Chinese)
Thoughts on financial instruments accounting
24 February 2020 | Financial Reporting Hot Topics: Coronavirus

 

IBOR reform – Broad discussions including new disclosures (English / Chinese)
Tentative decisions, potential amendments and new disclosures
31 January 2020 | IBOR reform and IFRS

2019

Consistency in disclosure of expected credit losses
Recommendations for large banks to enhance ECL disclosures to meet investors’ needs
16 December 2019

 

IBOR reform – Phase 2 discussions on hedge accounting (English / Chinese)
Tentative agreement on how reform of interbank offered rates (IBOR) may affect hedging
12 December 2019 | IBOR reform and IFRS

 

IBOR reform – Blueprint for modifications under IFRS® 9 (English / Chinese)
Board debates accounting for modifications to financial instruments relating to IBOR reform
23 October 2019 l IBOR reform and IFRS

 

IBOR reform – First-phase amendments issued (English / Chinese)
The Board has issued amendments to IFRS 9, IAS 39 and IFRS 7
27 September 2019 l IBOR reform and IFRS

 

IBOR reform - First phase amendments imminent
The Board completes redeliberation on amendments to IFRS 9 and IAS 39
2 September 2019 | IBOR reform and IFRS

 

IBOR reform – IFRS exposure draft issued
Users of hedge accounting have only a short time to comment on the proposed reliefs
3 May 2019 | IBOR reform and IFRS

 

IBOR reform – How would the proposed relief be applied?
March decisions clarify how potential amendments would apply and when initial relief would end
14 March 2019 | Financial Instruments

 

IBOR reform – Possible changes to support hedge accounting
Potential amendments to IFRS 9 and IAS 39 as benchmark interest rates undergo reform
8 February 2019 | Financial Instruments

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