IFRS – Disclosures | KPMG | GLOBAL

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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Non-GAAP measures – Moving towards global consistency

IOSCO promotes transparency and comparability in its new statement.

 
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Disclosures – Applying materiality

Proposals aim to help management apply materiality concept to IFRS financial statements.

 
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Regulation – ESMA enforcement priorities for 2016

European authority highlights priorities for 2016 IFRS financial statements

 
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Guides to IFRS financial statements

Example IFRS financial statements and checklist of disclosures that may be required.

 
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Newly effective standards

Your quarterly update on the newly effective and forthcoming IFRSs.

 
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