As adoption of IFRS continues to expand globally, an insider’s view of IFRS has never been more valuable. Insights into IFRS provides detailed practical guidance – whether you need to understand an IFRS accounting treatment, or prepare your own financial statements in accordance with the standards. The 9th edition presents KPMG’s most up-to-date thinking on IFRS, encompassing not only current and forthcoming requirements but also potential future developments. This edition of Insights into IFRS helps you cut through the increasing complexity of international standards and face the practical challenges of applying IFRS. It uses real life examples drawn from across KPMG’s global network to illustrate application issues. Organised by topic, it broadly follows the structure of a set of financial statements to give you ready access to the answers you need