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Accounting Newsletter - Issue 2016/02

Accounting Newsletter - Issue 2016/02

This quarterly Accounting Newsletter presents selected recent changes in International Financial Reporting Standards (IFRS), Polish accounting principles (including the Accounting Act and National Accounting Standards) and related topics that may be relevant to a significant number of entities operating in Poland. The publication can assist you in staying up to date with evolving application guidance and new regulatory developments concerning those standards.

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Accounting Newsletter - Issue 2016/02

Effective dates of IFRSs

  • Effective dates – at a glance
  • Status of IFRS endorsement by the European Union (EU)
  • Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities: Applying the Consolidation Exception

New IFRS standards, amendments and interpretations

  • Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)
  • Clarifications to IFRS 15 Revenue from Contracts with Customers (Amendments to IFRS 15)
  • Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)
  • Exposure Draft: Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)

New Polish regulations

  • Amendments to the Decree on current and periodic information

Regulatory activities

  • Revenue – Regulator calls for transparency on impacts of IFRS 15

Our recent publications

  • Insights into IFRS – The latest thinking on IFRS from KPMG experts
  • Brexit: Financial reporting implications (July 2016)
  • Accounting for revenue is changing (April-June 2016)
  • Revenue - Transition Options (June 2016)
  • Revenue – Issues In-Depth (May 2016)
  • Revenue for Telecoms – Issues In-Depth (September 2016)
  • IFRS 9 for corporates (May 2016)
  • IFRS 9 for banks (September 2016)
  • Implementing IFRS 9 – Considerations for systemically important banks (June 2016)
  • Insurance accounting – changes on the horizon for accounting for life and general insurers (July 2016)
  • IFRS: New standards – are you ready? (September 2016)
  • Non-GAAP measures – Moving towards global transparency (June 2016)
  • Financial Stability Board: Task Force on Climate-related Financial Disclosures (April 2016)
  • IFRS Newsletters

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