International comment letters

International comment letters

KPMG’s responses on draft proposals from the IASB and related organisations.

Partner

KPMG International

Contact

Related content

KPMG IFRS comment letters image: man signing a document

2016

Comment letter on ED/2016/1 Definition of a business and accounting for previously held interests (PDF 209 KB)

31 October 2016 | IASB

 

Consultation Paper — Draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (PDF 274 KB)

26 October 2016 | EBA

 

Expected manner of recovery of indefinite life intangible assets when measuring deferred tax (PDF 57.3 KB)

27 September 2016 | IASB

 

Enhancing Audit Quality in the Public Interest (PDF 271 KB)

17 May 2016 | IAASB

 

Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 (PDF 67 KB)

21 March 2016 | IESBA

 

Transfers of investment property - Proposed amendments to IAS 40 (PDF 73 KB)

18 March 2016 | IASB

 

Annual Improvements to IFRSs 2014-2016 Cycle (PDF 51 KB)

1 March 2016 | IASB

 

Application of Materiality to Financial Statements (PDF 125 KB)

26 February 2016 | IASB | Our insight

 

IFRS 4 – Insurance amendments (PDF 129 KB)

2 February 2016 | IASB | Our insight

 

IFRS 9 Financial Instruments – Determining hedge effectiveness for net investment hedges (PDF 67 KB)

20 January 2016 | IFRIC

 

IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement – Derecognition of modified financial assets (PDF 61 KB)

20 January 2016 | IFRIC

 

Foreign Currency Transactions and Advance Consideration (PDF 63 KB)

19 January 2016 | IFRIC | Our insight

 

Uncertainty over Income Tax Treatments (PDF 93 KB)

19 January 2016 | IFRS Foundation | Our insight

2015

© 2017 KPMG IFRG Limited is a UK company, limited by guarantee. All rights reserved. KPMG IFRG Limited, registered in England No 5253019. Registered office: 15 Canada Square, London, E14 5GL, UK.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform