Global minimum top-up tax: Potential exception to deferred tax accounting
Irina Ipatova, Associate Partner at KPMG explains the IASB’s plans to revise its proposed approach to disclosures on the top-up...
Read moreIrina Ipatova, Associate Partner at KPMG explains the IASB’s plans to revise its proposed approach to disclosures on the top-up...
Read moreBrian O’Donovan from KPMG International Standards Group provides an update on plans to amend IFRS 16 Leases in response to...
Read moreAfter several months of re-deliberations, the International Accounting Standards Board (the Board) has published the final amendments to IFRS 17...
Read moreThe proposed amendments to IFRS 17 Insurance Contracts have been published. The key proposals are a one-year deferral of the...
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