Illustrative financial statements - home.kpmg

on 1 January 2012 (‘currently effective’ requirements). IFRSs that are effective for annual periods beginning after 1 January 2012 (‘forthcoming’ requirements) have not been adopted early in preparing these illustrative financial statements. However, certain forthcoming requirements have been introduced in the explanatory notes in a

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Illustrative financial statements - home.kpmg

The information contained in these illustrative financial statements is of a general nature relating only to private investment companies only and

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Moving to the cloud key considerations - home.kpmg

Cloud computing is a market that is evolving and expanding rapidly. When thinking about cloud computing there are many non-functional dimensions which should be taken

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Brexit strategy implementation - home.kpmg

Company Luxembourg Ireland Germany The Netherlands Belgium France Spain Macquarie Group Markel Market Axess Marshall Wace Merian Global Investors MFS Investment

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IFRS compared to US GAAP: An overview - home.kpmg

The SEC’s next move. The IASB and the FASB have publicly stated that convergence, as a strategy for achieving a single set of high-quality global accounting standards, will come to an end when they publish their partially converged

Illustrative disclosures for investment funds - home.kpmg

Notes. Basis of preparation 14. 1.eporting entity R 14 2.asis of accounting B 14 3.unctional and presentation currency F 14 4. Use of judgements and estimates 14

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Taxation of Cross-Border Mergers and Acquisitions

• real Property Gains tax act, 1976 (rPGt act), which is imposed on profits from the disposal of real properties in Malaysia and shares in real property companies (rPC) • Petroleum (Income tax) act, 1967, which is imposed on profits from petroleum operations

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Guide to annual financial statements – IFRS 15 supplement

Contents. About this supplement 1 About IFRS 15 2 Statement of financial position 8 Statement of profit or loss and other comprehensive income 10

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Cayman Islands Economic Substance Legislation in Effect

Cayman Islands Economic Substance Legislation in Effect On December 27, 2018, the Cayman Islands released the anticipated EU Economic Substance

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Impacts on the construction industry of the new revenue ...

Contents The devil is in the detail 1 1itical judgements at contract inception Cr 2 1.1re-contract costs P 2 1.2 Contract performance obligations 3

IFRS AND U.S. GAAP Issues In-Depth - execed.kpmg.com

2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity.

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Diploma in international fi nancial reporting - KPMG

Contact us Ramchandran Iyer Director - Accounting Advisory Services T: + 91 22 3090 1946 E: rgiyer@kpmg.com Chandrashekhar Balasubramaniam Associate Director - …

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The KPMG Review Internal Control: A Practical Guide

Reviewing the effectiveness of internal control At the heart of the guidance is the premise that sound internal control is best achieved by a process firmly embedded within a company’s operations.

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Brexit strategy implementation - home.kpmg

Company Luxembourg Ireland Germany The Netherlands Belgium France Spain Macquarie Group Markel Market Axess Marshall Wace Merian Global Investors MFS Investment

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KPMG NUMBER TWENTY - KPMG in the UK

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity.

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