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News
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 Issues In-Depth: 2009 AICPA National Conference on Current SEC and PCAOB Developments
KPMG LLP, Dec 18, 2009
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Issues In-Depth: 2009 AICPA National Conference on Current SEC and PCAOB Developments
KPMG LLP, Dec 18, 2009
In-depth publication summarizing the 2009 AICPA National Conference on Current SEC and PCAOB Developments which took place on December 7-9, 2009, in Washington, D.C. Speakers at the Conference discussed investor protection, the independence of standard-setters, and convergence of U.S. and international accounting and auditing standards. Other areas of focus included standard-setter priorities and the accounting and auditing challenges generated by economic conditions, particularly related to disclosures, off-balance sheet transactions, and the use of judgment and estimates. |
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Potential Transfer Pricing Considerations Arising from Replacement of U.S. GAAP by IFRS
Tax Management Inc., Nov 5, 2009
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Potential Transfer Pricing Considerations Arising from Replacement of U.S. GAAP by IFRS
Tax Management Inc., Nov 5, 2009
Although there are many perceived benefits to the global marketplace in having a globally-accepted, high-quality set of accounting standards, a transition from US GAAP to IFRS presents challenges and could have implications for many tax positions of multinational companies. This article examines, from a transfer pricing perspective, the potential impact of this transition between two financial reporting standards on a company's intercompany pricing policies and on the methods used to test whether the policies comply with the arm's-length standard widely adopted by most tax jurisdictions. |
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KPMG LLP (US) Comment Letter to the SEC
KPMG LLP, Apr 16, 2009
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KPMG LLP (US) Comment Letter to the SEC
KPMG LLP, Apr 16, 2009
KPMG LLP (US) comment letter on the SEC's Proposed Roadmap for mandatory IFRS filings by U.S. public companies. |
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Start Your IFRS Engines?
CFO.COM, Nov 6, 2009
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Start Your IFRS Engines?
CFO.COM, Nov 6, 2009
In the wake of last week's meeting of U.S. and international accounting standard setters, the SEC's Mary Schapiro gives a nod to the rulemakers' convergence efforts. |
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Global Standards Alive and Kicking, SEC Accounting Chief Says
CFO.COM, Sep 17, 2009
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Global Standards Alive and Kicking, SEC Accounting Chief Says
CFO.COM, Sep 17, 2009
Rather than sidetracking international financial reporting standards, the economic crisis may have underscored their importance, Kroeker says. |
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Guide to International Financial Reporting Standards
Center for Audit Quality, Sep 15, 2009
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Guide to International Financial Reporting Standards
Center for Audit Quality, Sep 15, 2009
The Center for Audit Quality (CAQ) has developed this Guide to IFRS
to provide interested parties with useful information and to help facilitate an informed public discussion among all those who have a stake in our capital markets system. |
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The Upside to IFRS for Small, Medium Entities
Compliance Week, Aug 25, 2009
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The Upside to IFRS for Small, Medium Entities
Compliance Week, Aug 25, 2009
The International Accounting Standards Board has finally issued its long-awaited International Financial Reporting Standards for smaller companies, and standards could prove quite influential. “This is more important than you think,” writes Compliance Week Columnist Colleen Cunningham.
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Insights
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 IFRS Monitor
KPMG in India, Jan 29, 2010
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IFRS Monitor
KPMG in India, Jan 29, 2010
KPMG IN INDIA,, Jan 2010
The current edition of the newsletter discusses the announcement by the
Ministry of Corporate Affairs dated 22 January 2010 which confirms the manner
in which IFRS convergence will be achieved in India.
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Briefing sheet 161 - Convergence Work Program of IASB and FASB
KPMG IFRG, Nov 17, 2009
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Briefing sheet 161 - Convergence Work Program of IASB and FASB
KPMG IFRG, Nov 17, 2009
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board. It reflects significant discussions of the IASB up to and including those that took place at its October 2009 meetings.
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Briefing Sheet 170 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
KPMG IFRG, Jan 29, 2010
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Briefing Sheet 170 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
KPMG IFRG, Jan 29, 2010
This briefing sheet summarises the International Accounting Standards Board’s (IASB or Board) Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Amendment to IFRS 1, which was published on 28 January 2010. |
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Briefing Sheet 169 - January 2010 IASB Meeting
KPMG IFRG, Jan 28, 2010
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Briefing Sheet 169 - January 2010 IASB Meeting
KPMG IFRG, Jan 28, 2010
This briefing sheet covers the January 2010 meetings of the International Accounting Standards Board (IASB or Board). A number of the sessions involved joint discussion with the US Financial Accounting Standards Board (FASB) (together referred to as the Boards). |
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The IFRS for SMEs: Considering the alternatives
KPMG IFRG, Jan 21, 2010
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The IFRS for SMEs: Considering the alternatives
KPMG IFRG, Jan 21, 2010
This publication provides a general overview of the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities (The IFRS for SMEs). The publication also includes discussion on the scope and applicability, considerations for entities contemplating the adoption of the standard and a comparison of the IFRS for SMEs requirements to full IFRSs. |
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Briefing Sheet 168 - IASB Exposure Draft Measurement of Liabilities in IAS 37
KPMG IFRG, Jan 12, 2010
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Briefing Sheet 168 - IASB Exposure Draft Measurement of Liabilities in IAS 37
KPMG IFRG, Jan 12, 2010
This Briefing Sheet summarises the International Accounting Standards Board’s Exposure Draft Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37, which was published on 5 January 2010. |
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The Impact of IFRS on Technology
KPMG International, Jan 12, 2010
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The Impact of IFRS on Technology
KPMG International, Jan 12, 2010
Although converting to IFRS is accounting-driven, organizations should realize very early on that it is in fact a multi-faceted business change initiative that has potentially wide-reaching impacts across an organization, particularly regarding IT systems. While IFRS creates a need for new financial data, calculations and reporting, the IT systems and processes should also be reviewed, modified, reconfigured or even new systems implemented. |
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