IFRS Perspectives | August 2017

KPMG’s August 2017 IFRS Perspectives newsletter. An update on IFRS issues in the United States.

Report contents

  • Leases: Top differences between IFRS 16 and ASC 842
  • Accounting for insurance contracts: IFRS 17, the furthest we can be from IFRS 4
  • Impairment under IFRS 9: Are US companies (banks and nonbanks) considering the full picture?
  • US companies going public in Canada: IFRS considerations
  • IFRS vs. US GAAP: R&D costs



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