IFRS Perspectives | November 2017

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

Report contents

  • Uncertainty over income tax treatments: IFRIC 23 brings change
  • Accounting for PP&E under the IFRS component approach
  • Foreign operations in hyperinflationary economies
  • Leases survey highlights implementation issues
  • IFRS and US GAAP long awaited changes to hedge accounting



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