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International comment letters

International comment letters

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

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2017

IAS 37 – Costs considered in assessing whether a contract is onerous (PDF 45 KB)

21 August 2017 | IASB 

 

IAS 28 Acquisition of an associate or joint venture from an entity under common control  (PDF 42 KB)

11 August 2017 | IASB

 

Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (PDF 364 KB)

1 August 2017 | IAASB

 

Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) (PDF 263 KB)

31 July 2017 | IASB

 

Proposed Application Material Relating to Professional Skepticism and Judgment (PDF 44 KB)

25 July 2017 | IESBA

 

Guidance for Monetary Authorities on the recommended practice in accounting for gold –Consultation paper (PDF 46 KB)

4 July 2017 | World Gold Council

 

Improving the structure of the code of ethics for professional accountants –Phase 2 (PDF 56.6 KB)

31 May 2017 | IESBA

 

Prepayment features with negative compensation (PDF 232 KB)

24 May 2017 | IASB

 

IAS 12 – Interest and penalties related to income taxes (PDF 55 KB)

22 May 2017 | IASB

 

IFRS 9 — Modifications or exchanges of financial liabilities that do not result in derecognition (PDF 181 KB)

22 May 2017 | IFRS foundation

 

IAS 32: Presentation — Centrally cleared client derivatives (PDF 136 KB)

22 May 2017 | IFRS foundation

 

IAS 41 Agriculture — Biological assets growing on bearaer plants (PDF 166 KB)

16 May 2017 | IASB

 

Annual Improvements to IFRS Standards 2015–2017 Cycle (PDF 405 KB)

12 April 2017 | IASB | Our insight

 

Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics (PDF 405 KB)

15 February 2017 | IAASB 

 

Supporting Credibility and Trust in Emerging Forms of External Reporting (PDF 92 KB)

3 February 2017 | IASB

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

IASB’s Agenda Consultation 2015 (PDF 111 KB)

23 December 2015 | IASB

 

Conceptual Framework for Financial Reporting (PDF 110 KB)

27 November 2015 | IASB | Our insight

 

Trustees Review of structure and Effectiveness: Issues for the Review (PDF 106 KB)

26 November 2015 | IFRS Foundation

 

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – How to present intragroup transactions between continuing and discontinued operation (PDF 64.4 KB)

23 November 2015 | IASB

 

Clarifications to IFRS 15 (PDF 106 KB)

23 October 2015 | IASB

 

Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (PDF 85 KB)

12 October 2015 | IASB | Our insight

 

Effective Date of Amendments to IFRS 10 and IAS 28 (PDF 106 KB)

6 October 2015 | IASB 

 

Effective date of IFRS 15 (PDF 29 KB)

2 July 2015 | IASB

 

Classification of Liabilities – Proposed amendments to IAS 1  (PDF 85 KB)

10 June 2015 | IASB

 

Guidance on accounting for expected credit losses (PDF 563 KB)

30 April 2015 | BCBS | Our insight

 

Disclosure initiative (proposed amendments to IAS 7) (PDF 65.8 KB)

16 April 2015 | IASB | Our insight

 

 

 

 

 

 

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