IFRS Notes - Archive

IFRS Notes - Archive

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Global Lease Accounting Survey - Lease Accounting is here: Are you ready?

10 January 2019

ITFG clarifications’ bulletin 17

9 January 2019

Clarification on applicability date of formats for financial results

7 December 2018

MCA issued Ind AS presentation format (Schedule III) for NBFCs

26 October 2018

2018 Global Lease Accounting Survey

23 August 2018

Financier Worldwide: A panel discussion on IFRS 16, Leases

4 June 2018

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 15

18 April 2018

Ind AS 115 applicable from 1 April 2018

11 April 2018

MCA issues amendments to Ind AS effective 1 April 2018

10 April 2018

RBI defers the effective date for implementation of Ind AS for banks to 1 April 2019

6 April 2018

Ind AS Transition Facilitation Group (ITFG) issues Clarifications’ Bulletin 14

20 February 2018

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 13

2 February 2018

ICAI issues an exposure draft of amendments to Ind AS 20

12 January 2018

IASB issues Annual Improvements to IFRS Standards 2015-2017 Cycle

20 December 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 12

8 November 2017

IASB provides guidance on making materiality judgements and proposes amendments to the definition of material

23 October 2017

IASB issues an exposure draft to clarify how to distinguish accounting policies from accounting estimates

20 September 2017

MCA clarifies Ind AS applicability norms for ‘payments banks and small banks’

18 September 2017

CBDT amends the report on computation of book profits for Ind AS compliant companies

22 August 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 11

21 August 2017

Guidance note on Ind AS Schedule III – Key clarifications

17 August 2017

ICAI issues exposure draft of Ind AS 116, Leases

28 July 2017

CBDT issues FAQs on computation of book profit for levy of MAT and proposes amendment to Section 115JB

26 July 2017

KPMG IFRG released First Impressions: IFRS 17, Insurance Contracts

19 July 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 10

12 July 2017

IRDAI defers the effective date for implementation of Ind AS in the insurance sector to 1 April 2020

29 June 2017

IASB issues exposure draft of amendment to IAS 16

23 June 2017

IFRIC 23 clarifies the accounting treatment for uncertain income tax treatments

13 June 2017

IASB seeks feedback for post-implementation review of IFRS 13

2 June 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 9

29 May 2017

The IASB issues IFRS 17, Insurance Contracts

25 May 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarification Bulletin 8

16 May 2017

ICAI issues exposure draft on clarifications to Ind AS 115

9 May 2017

ICAI issues an Exposure Draft on limited amendment to Ind AS 101, First-time Adoption of Indian Accounting Standards

9 May 2017

IASB issues exposure draft of amendment to IFRS 9

8 May 2017

ICAI revises ITFG bulletin 5 and issues FAQ on treatment of securities premium account on transition to Ind AS

28 April 2017

ICAI issues exposure drafts of annual improvements to Ind AS, amendments to Ind AS 40 and appendix to Ind AS 21

12 April 2017

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 7

4 April 2017

MCA issues amendments to Ind AS 102 and Ind AS 7

30 March 2017

Amendment to the Finance Bill, 2017: Proposal for MAT-Ind AS compliant companies

23 March 2017

ICAI issues exposure draft of Schedule III for NBFCs as per Ind AS

13 February 2017

The Finance Bill, 2017 – a financial reporting perspective

7 February 2017

SEBI publishes norms for public issue of units and disclosures to be made by REITs

16 January 2017

The implementation group in the insurance sector submits its report on Ind AS to IRDAI

6 January 2017

IFRIC 22 clarifies the transaction date to determine the exchange rate

21 December 2016

IFRS compared to US GAAP - 2016 edition

14 December 2016

IIRC issued a slide share on overview of integrated reporting in association with KPMG International

6 December 2016

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 6

2 December 2016

MCA notifies amendment to Schedule II of Companies Act, 2013

30 November 2016

ICAI issues FAQs on elaboration of terms used in Ind AS 109 and presentation of dividend distribution tax

10 November 2016

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 5

13 October 2016

SEBI issues clarification on revenue recognition inclusive of excise duty

22 September 2016

The IASB issues amendments to IFRS 4, Insurance Contracts

16 September 2016

Ind AS Transition Facilitation Group (ITFG) issues Clarifications Bulletin 4

26 August 2016

SEBI provides relaxations for Ind AS results published by companies that have listed debt securities

19 August 2016

Revisions to the Framework proposed by the MAT-Ind AS Committee

10 August 2016

SEBI issues a consultation paper on disclosure of financial information in offer documents and valuation of InvITs

20 July 2016

Ind AS Transition Facilitation Group (ITFG) issues clarifications - Bulletin 3

13 July 2016

SEBI provides certain relaxations for Ind AS compliant quarterly results

13 July 2016

ICAI issues clarifications on Ind AS implementation issues

5 July 2016

SEBI issues a consultation paper on continuous disclosures to be made by infrastructure investment trusts

28 June 2016

Banks to submit pro forma Ind AS financial statements

24 June 2016

Framework proposed by the MAT-Ind AS Committee

10 May 2016

First Impressions: Revised IFRS 15, Revenue from Contracts with Customers

20 April 2016

MCA notifies amendments to the consolidation exception for investment entities

19 April 2016

Schedule III for financial statements as per Ind AS

18 April 2016

SEBI clarifies the applicability of Ind AS to disclosures in offer documents

11 April 2016

The MCA notifies a road map for Ind AS implementation by NBFCs and provides clarifications on the same for banks and insurance companies

1 April 2016

The MCA issues notification on revenue standards Ind AS 11 and Ind AS 18

1 April 2016

The IRDA issues directions to insurers on Ind AS implementation

4 March 2016

Ind AS Transition Facilitation Group issues clarifications on matters relating to Ind AS (ITFG Bulletin I)

26 February 2016

The RBI issues directions to banks on Ind AS implementation

12 February 2016

First Impressions: IFRS 16, Leases

02 February 2016

The government announces a road map for Ind AS implementation by banks, insurers and NBFCs

20 January 2016

IASB issues a new accounting standard IFRS 16, Leases

15 January 2016

IRDA issues a discussion paper on convergence to Ind AS in the insurance sector

14 December 2015

The IRDA provides an update on implementation of Ind AS in the insurance sector

20 November 2015

The IASB agrees on an effective date for the new Leases Standard

27 October 2015

The RBI issues a report of the working group on the implementation of Ind AS by banks

26 October 2015

RBI recommends a road map for implementation of Ind AS for banks and NBFCs

30 September 2015

The IASB proposes clarifications to the new revenue standard

07 August 2015

The IASB confirms its decision to defer the effective date of the new revenue standard

24 July 2015

The IASB issues a formal proposal to defer the effective date of the new revenue standard

21 May 2015

The IASB proposes to defer the effective date of the new revenue standard

29 April 2015

IFRS convergence – a reality now! - MCA notifies Ind AS standards and implementation roadmap

23 February 2015

IFRS convergence: Government announces roadmap for implementation of Ind AS  

2 January 2015

IFRS Convergence: ICAI issues exposure drafts on financial instruments and revenue recognition 

13 October 2014

IFRS Notes - Amendments to Ind AS - carve outs 

13 September 2014

Revisions to the Framework proposed by the MAT-Ind AS Committee

Revisions to the Framework proposed by the MAT-Ind AS Committee

MCA notifies amendment to Schedule II of Companies Act, 2013

MCA notifies amendment to Schedule II of Companies Act, 2013

MCA notifies amendment to Schedule II of Companies Act, 2013

MCA notifies amendment to Schedule II of Companies Act, 2013

MCA notifies amendment to Schedule II of Companies Act, 2013

IFRS compared to US GAAP - 2016 edition

IFRS compared to US GAAP - 2016 edition

IFRIC 22 clarifies the transaction date to determine the exchange rate

IFRIC 22 clarifies the transaction date to determine the exchange rate

IFRIC 22 clarifies the transaction date to determine the exchange rate

The Finance Bill, 2017 – a financial reporting perspective

The Finance Bill, 2017 – a financial reporting perspective

ICAI issues exposure draft on clarifications to Ind AS 115

ICAI issues exposure draft on clarifications to Ind AS 115

IASB issues exposure draft of amendment to IAS 16
IASB issues exposure draft of amendment to IAS 16KPMG IFRG released First Impressions: IFRS 17, Insurance Contracts

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