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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.
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
Insights into IFRS (see Chapters 1.1, 1.4, 2.11, 4.8 and 6.3). Appendix I provides a comprehensive list of new accounting standards and amendments issued by the International Accounting Standards Board (IASB), distinguishing between those that are effective for an
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
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.
The IFRS Foundation’s mission – to develop standards that bring transparency, accountability and efficiency to financial markets around the world – has taken on a new urgency as a result of this global challenge. Insights into IFRS will help you apply IFRS Standards in your specific circumstances.
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).
