SFPS - Uzņēmējdarbības apvienošana

SFPS - Uzņēmējdarbības apvienošana

KPMG izpratne par SGSP konsolidācijas standartu kopumu.

KPMG izpratne par SGSP konsolidācijas standartu kopumu.

Understanding the requirements

The IASB’s consolidation suite of standards covers accounting for investments in subsidiaries (investment entities), associates & JVs and joint operations as well as related disclosures.

Our materials provide guidance and analysis to help you understand the requirements as well as any forthcoming or proposed amendments and to assess their potential impact.

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KPMG IFRS Business Combinations topic image: hiker walking on a forest path

Joint operations

Amendments to IFRS 11 will result in more consistent business combination accounting.

 
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Investment entities amendments

Intermediate investment entities the main focus of narrow IFRS amendments.

 
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The Balancing Items

Issue 6 of our IFRS Newsletter: The Balancing Items covers amendments to IFRS 3. December 2013.

 
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KPMG IFRS Business Combinations topic image: hiker on a mountain with a rucksack.

Transfers of assets

Amendments to IFRS 10 and IAS 28 address long-standing accounting conflict for investors.

 
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KPMG IFRS goodwill impairment Q&A image: traffic cones on a street

Who cares about goodwill impairment?

This KPMG report highlights stakeholder support for re-thinking the treatment of goodwill under IFRS.

 
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