Goodwill impairment – Key considerations

Guide to annual financial statements: IFRS 9 ...

Notes Basis of preparation 16 1. Reporting entity 16 2. Basis of accounting 16 3. Functional and presentation currency 16 4. Use of judgements and estimates 16

  Guide, Ifrs

Customer-led transformation in retail banking - assets.kpmg

kpmg.com July, 2018. Retail banks can create superior customer experiences by balancing . the priorities of the 5Cs. Customer-led . transformation in retail banking

  Bank

AASB 16 Leases - assets.kpmg

AASB 16 Leases KPMG.com.au A fundamental overhaul of lessee accounting effective 2019

  Accounting, Fundamentals, Overhaul, Aasb, Lessee, Kpmg, Aasb 16, Fundamental overhaul, Lessee accounting

UAE 2018 Food & Beverage report - assets.kpmg

This is the fourth edition of our annual series which examines the current state of the United Arab Emirate’s (UAE) Food & Beverage (F&B) industry.

ESG, strategy, and the long view - assets.kpmg

From our perspective, many of these issues fall under the broad rubric of environmental, social, and governance (ESG), from climate change impacts and worker safety to …

  Safety

The Power of Procurement - assets.kpmg

And as the world continues to wade through its fi nancial morass, the Procurement function will also fi nd itself under increasing pressure in areas currently considered

IFRS compared to US GAAP - assets.kpmg

A changing focus. Both the FASB and the IASB believe that the era of sweeping accounting change has come to an end, for now, and both are committed to helping companies

Modular Construction Report - assets.kpmg

Foreword Many construction projects have a reputation for being completed behind schedule and over budget. While these companies have tried to improve project time, cost and

  Construction

Example Public Company Limited - assets.kpmg

f | Example Public Company Limited – illustrative disclosures Contents From implementation to disclosure b How to use this guide c Further KPMG Guidance d What’s new?

  Guidance

Cloud Economics: Making the Business Case for Cloud

2 Making the Business Case for Cloud Cloud computing can enable innovation, dramatically reduce capital and operating costs, increase agility, and reduce time to market for new products and services.

  Economic

Workers' Compensation Guidelines for Determining …

Nov 22, 2017 · with the following medical requirements: 1. There must be a permanent impairment of an extremity, permanent loss of vision or hearing, or permanent facial disfigurement, as defined by law. 2. The impairment must involve anatomical or functional loss such as physical damage to bone, muscles, cartilage, tendons, nerves, blood vessels, and …

  Guidelines, Requirements, Impairment

SDZ Design Category Requirements Guidelines

Definition Minimum Requirements High Physical Support . Housing that has been designed to incorporate a high level of physical access provision for people with significant physical impairment and requiring very high levels of support • Livable Housing Australia ‘Platinum’ level

  Requirements, Impairment

IAS 36 Impairment testing: practical issues

tested for impairment at year end and at a subsequent interim reporting date as well, if indicators of impairment arise after the annual test has been performed. When a group of CGUs to which goodwill has been allocated is tested for impairment, there may also be an indication of impairment of an asset or a CGU within the group. IAS 36 requires

  Impairment

Quality Standards for Inspection and Evaluation

Book standards. While the Blue Book identifies the requirements for meeting the standards, it is the responsibility of individual inspection organizations to develop policies and procedures for implementing the Blue Book requirements. Inspection organizations may use multi-disciplinary teams, technical experts, advisors, contracted staff, or others

  Standards, Evaluation, Quality, Requirements, Inspection, Quality standards for inspection and evaluation

IMPAIRMENT COORDINATOR AND FIRE WATCH …

2 The obligation to provide an impairment coordinator arises as soon as the fire protection system is installed and approved. If no impairment coordinator is designated, the building owner is deemed to be the impairment coordinator in accordance with FC901.7.1. See Footnote 9 for additional information about impairment coordinators.

  Impairment