IFRS – Disclosures

IFRS – Disclosures

KPMG’s insights into making financial statement disclosures clear and relevant.

KPMG’s insights into making financial statement disclosures clear and relevant.

Balancing compliance with relevance

The increasing volume and complexity of financial statements brings with it the risk that preparers could focus on compliance to the exclusion of relevance.

We share our insights on the new requirements and guidance on disclosures – in particular, arising from the IASB’s Disclosure initiative – and the reporting of non-GAAP measures, which has been the subject of recent regulatory focus.

Our materials will help you to apply IFRS while also reporting financial performance in the most meaningful way.

 

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ESMA – Improving disclosures

Regulator states key principles for improving disclosures in financial statements.

 
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Amendments to IAS 1

Clarifications to IAS 1 aim to improve financial statement disclosures.

 
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A step towards global transparency

IOSCO proposes a more consistent and transparent approach to reporting KPIs.

 
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More effective non-GAAP information

ESMA guidelines on alternative performance measures promote transparency and comparability.

 
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Proposed amendments to IAS 7

IASB proposals seek quick progress towards better disclosures on financing and liquidity.

 
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Insights into IFRS

Insights into IFRS 12th Edition 2015/16 provides a practical guide to IFRS.

 
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Newly effective standards

Your quarterly update on the newly effective and forthcoming IFRSs.

 
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