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  1. This toolkit will help you prepare your company reports in accordance with IFRS Accounting Standards. As well as our handbooks on individual standards, our guides to financial statements and our practical guide Insights into IFRS ®, we also include our high-level guides on current issues in financial and sustainability reporting.

  2. This guide has been produced by the KPMG International St andards Group (part of KPMG IFRG Limited). It is intended to help entities to prepare and present financial statements in accordance with IFRS® Accounting Standards a by illustrating one possible format for financial statements for

  3. IFRS Accounting Standards, highlighting similarities and differences. At the start of each chapter is a brief summary of the key requirements of IFRS Accounting Standards, contrasted with the parallel requirements

  4. Annual Improvements to IFRS Accounting Standards – Amendments to: IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 7 Financial Instruments: Disclosures and it’s accompanying Guidance on implementing IFRS 7; IFRS 9 Financial Instruments; IFRS 10 Consolidated Financial Statements; and; IAS 7 Statement of Cash flows

  5. Download your copy of Insights into IFRS – An overview (PDF 1.20 MB), which provides a structured guide to the key issues arising from the accounting standards. This guide is easy to use on your desktop or mobile devices.

  6. IAS 1 Presentation of Financial Statements replaced IAS 1 Disclosure of Accounting Policies (issued in 1975), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (approved in 1979).

  7. Niniejsza publikacja Insights into IFRS: An Overview (Przegląd) jest publikacją uzupełniającą, która w sposób syntetyczny przedstawia członkom komitetów audytu i innym członkom rady nadzorczej kluczowe zagadnienia wynikające ze standardów MSSF.

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