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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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KPMG IFRS comment letters image: man signing a document

2017

Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements (PDF 55 KB)

8 December 2017 | IESBA

 

Proceeds before intended use – Proposed amendments to IAS 16 (PDF 298 KB)

19 October 2017 | IASB

 

Disclosure Initiative – Principles of Disclosure (PDF 212 KB)

3 October 2017 | IASB

 

Post-implementation review - IFRS 13 Fair value measurement (PDF 274 KB)

25 September 2017 | IASB

 

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

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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