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Accounting Outlook November 2014

Accounting Outlook November 2014

Accounting Outlook is a summary of major developments impacting your accounting and financial reporting, both in the current period and beyond.


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This edition includes:

  1. New Consolidation Standards
  2. The unified fair value measurement standard, PSAK 68 is effective 1 January 2015
  3. Revisions to the presentation of financial statements required by PSAK 1 (2013 revision) are effective 1 January 2015
  4. Amendment of PSAK 24 (2013 revision) “Employee Benefits” and how it could affect you
  5. Standards and Interpretations effective in 2015




They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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