Interpreting International Financial Reporting Standards (IFRSs) by using judgement to apply them to real tansactions and arrangements is a significant challenge.
Organised by topic and extensively cross-referenced to the individual standards, Insights into IFRS emphasises the application of the standards n practice and explains KPMG’s views on many interpretative issues. It is based on questions hat have arise around the world and includes many illustrative examples to clarify the practical applications of the standards thet were in issue at 1 August 2005.
The second edition is based on those standards that apply to an annual period beginning on or after 1 January 2005.
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