Our IFRS Newsletters provide updates on new developments in IFRS accounting and financial reporting.

The topics covered include banking, impairment, financial instruments and insurance.

To access all our materials on IFRS and related matters, visit KPMG Global IFRS Institute. 

This newsletter provides updates on IFRS developments that directly impact banks, and considers the potential accounting implications of regulatory requirements. For our latest take on how banks are implementing the new financial instruments standard – IFRS 9 – read our online magazine, Real-time IFRS 9.

IFRS Newsletter: Banking – issue 28, Q4 2017 (PDF 643 KB) | January 2018

IFRS Newsletter: Banking – issue 27, Q3 2017 (PDF 231 KB) | October 2017

IFRS Newsletter: Banking – issue 26, Q2 2017 (PDF 234 KB) | July 2017

IFRS Newsletter: Banking – issue 25, Q1 2017 (PDF 278 KB) | April 2017

IFRS Newsletter: Banking – issue 24, Q4 2016 (PDF 247 KB) | January 2017

IFRS Newsletter: Banking – issue 23, Q3 2016 (PDF 284 KB) | October 2016

IFRS Newsletter: Banking – issue 22, Q2 2016 (PDF 272 KB) | July 2016

IFRS Newsletter: Banking – issue 21, Q1 2016 (PDF 258 KB) | April 2016

IFRS Newsletter: Banking – issue 20, Q4 2015 (PDF 250 KB) | December 2015

IFRS Newsletter: Banking – issue 19, Q3 2015 (PDF 989 KB) | September 2015

IFRS Newsletter: Banking – issue 18, Q2 2015 (PDF 817 KB) | July 2015

IFRS Newsletter: Banking – issue 17, Q1 2015 (PDF 825 KB) | April 2015

Visit our IFRS for Banks hot topics page to find out more about how evolving accounting change affects the banking sector.

This newsletter highlights the latest discussions on the impairment requirements of IFRS 9 Financial Instruments.

IFRS Newsletter: IFRS 9 Impairment – issue 4 (PDF 493 KB) | February 2017

IFRS Newsletter: IFRS 9 Impairment – issue 3 (PDF 1.24 MB) | December 2015

IFRS Newsletter: IFRS 9 Impairment – issue 2 (PDF 1.23 MB) | September 2015

IFRS Newsletter: IFRS 9 Impairment – issue 1 (PDF 680 KB) | April 2015

Visit our IFRS – Financial instruments hot topics page to find out more about IFRS 9.

This newsletter highlights the IASB’s discussions on the remaining aspects of its financial instruments project, since the publication of IFRS 9 Financial Instruments in July 2014.

IFRS Newsletter: Financial Instruments – issue 43 (PDF 1.04 MB) | November 2017

IFRS Newsletter: Financial Instruments – issue 42 (PDF 1.06 MB) | September 2017

IFRS Newsletter: Financial Instruments – issue 41 (PDF 814 KB) | July 2017

IFRS Newsletter: Financial Instruments – issue 40 (PDF 492 KB) | June 2017 

IFRS Newsletter: Financial Instruments – issue 39 (PDF 472 KB) | May 2017

IFRS Newsletter: Financial Instruments – issue 38 (PDF 521 KB) | March 2017

IFRS Newsletter: Financial Instruments – issue 37 (PDF 573 KB) | February 2017

IFRS Newsletter: Financial Instruments – issue 36 (PDF 494 KB) | January 2017

IFRS Newsletter: Financial Instruments – issue 35 (PDF 508 KB) | December 2016

IFRS Newsletter: Financial Instruments – issue 34 (PDF 504 KB) | November 2016

IFRS Newsletter: Financial Instruments – issue 33 (PDF 515 KB) | October 2016

IFRS Newsletter: Financial Instruments – issue 32 (PDF 534 KB) | September 2016

IFRS Newsletter: Financial Instruments – issue 31 (PDF 521 KB) | July 2016 

IFRS Newsletter: Financial Instruments – issue 30 (PDF 500 KB) | May 2016

IFRS Newsletter: Financial Instruments – issue 29 (PDF 507 KB) | April 2016

IFRS Newsletter: Financial Instruments – issue 28 (PDF 498 KB) | February 2016

IFRS Newsletter: Financial Instruments – issue 27 (PDF 1.22 MB) | October 2015

IFRS Newsletter: Financial Instruments – issue 26 (PDF 1.21 MB) | September 2015

IFRS Newsletter: Financial Instruments – issue 25 (PDF 670 KB) | July 2015

IFRS Newsletter: Financial Instruments – issue 24 | June 2015

IFRS Newsletter: Financial Instruments – issue 23 (PDF 681 KB) | May 2015

IFRS Newsletter: Financial Instruments – issue 22 (PDF 616 KB) | March 2015

IFRS Newsletter: Financial Instruments – issue 21 (PDF 651 KB) | February 2015

Visit our IFRS – Financial instruments hot topics page to find out more about IFRS 9.

This newsletter provides a summary of the IASB’s discussions on its insurance contracts project, which culminated in the release of the new standard, IFRS 17 Insurance Contracts. For further discussion on the implementation challenges posed by this new standard, visit our online magazine Insurance – Transition to IFRS 17.

IFRS Newsletter: Insurance – issue 57 (PDF 698 KB) | March 2017

IFRS Newsletter: Insurance – issue 56 (PDF 677 KB) | November 2016

IFRS Newsletter: Insurance – issue 55 (PDF 1.3 MB) | June 2016

IFRS Newsletter: Insurance – issue 54 (PDF 625 KB) | May 2016

IFRS Newsletter: Insurance – issue 53 (PDF 612 KB) | April 2016

IFRS Newsletter: Insurance – issue 52 (PDF 565 KB) | March 2016

IFRS Newsletter: Insurance – issue 51 (PDF 637 KB) | January 2016

IFRS Newsletter: Insurance – issue 50 (PDF 1.44 MB) | November 2015

IFRS Newsletter: Insurance – issue 49 (PDF 1.67 MB) | October 2015

IFRS Newsletter: Insurance – issue 48 (PDF 1.63 MB) | September 2015

IFRS Newsletter: Insurance – issue 47 (PDF 853 KB) | July 2015

IFRS Newsletter: Insurance – issue 46 (PDF 898 KB) | June 2015

IFRS Newsletter: Insurance – issue 45 (PDF 956 KB) | May 2015

IFRS Newsletter: Insurance – issue 44 (PDF 726 KB) | March 2015

These discussions follow on from the Board’s proposals for a new insurance contracts accounting model in 2013. Visit our IFRS – Insurance hot topics page to find out more.