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IFRS Perspectives

IFRS Perspectives - November 2017

IFRS 9 – Hedging

IFRS 9 introduces an approach that aligns hedge accounting more closely with risk management, which many view as positive.



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IFRIC 23 – Tax uncertainties

IFRIC 23 clarifies the accounting for income tax when it is unclear whether the taxing authority will accept the treatment.



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IFRS 16 – Leases implementation issues

KPMG’s survey on IFRS 16 implementation efforts highlights the need for greater effort and a longer lead time than expected.



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Hyperinflationary economies

The accounting for foreign operations changes fundamentally when the economy it operates in is highly inflationary.



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IFRS vs. US GAAP: PP&E – Component approach

IFRS requires companies to separately depreciate the significant parts of property, plant and equipment.




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