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