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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Disclosure on changes in financing liabilities

Amendments to IAS 7 require additional disclosures.

 
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Amendments to IAS 1

Clarifications to IAS 1 aim to improve financial statement disclosures.

 
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Disclosures – Applying materiality

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

 
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A step toward global transparency

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

 
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ESMA – Improving disclosures

Regulator states key principles for improving disclosures in 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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