United States

IFRS Perspectives - February 2018

Feb 28, 2018

US tax reform creates challenges for IFRS preparers

KPMG highlights key challenges that companies are facing with the enactment of US tax reform.



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Accounting for US tax reform under IFRS

IFRS preparers need to make their best estimate when applying the provisions of US tax reform.



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Income taxes: Top 10 differences between IFRS and US GAAP

While using the same principles, accounting for income tax under IAS 12 has differences from ASC 740.



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