INSIGHTS INTO IFRS SUPPLEMENTARY INFORMATION

Transcription

1 INSIGHTS INTO IFRS SUPPLEMENTARY INFORMATION 10 th Edition 2013/14

2 SUPPLEMENTARY INFORMATION TO INSIGHTS INTO IFRS 2013/14 (10 TH EDITION) DETAILED TABLE OF CONCORDANCE FOR CHAPTERS 2.4 FAIR VALUE MEASUREMENT, 3.13 INCOME TAXES AND 4.4 EMPLOYEE BENEFITS Chapters 2.4 Fair value measurement, 3.13 Income taxes and 4.4 Employee benefits have been restructured in the tenth edition. This table shows where paragraphs in chapters 2.4A, 3.13 and 4.4 that were included in the ninth edition have moved. This table is provided as supplementary information to a printed version of Insights into IFRS 2013/14 (10 th Edition). 2.4A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A , A A A A A A A A A A A A S2

3 Supplementary information to Insights into IFRS 2013/14 (10 th Edition) 2.4A A A A , A A A , A A A A A A A A A , , , , , S3

4 Supplementary information to Insights into IFRS 2013/14 (10 th Edition) S4

5 Supplementary information to Insights into IFRS 2013/14 (10 th Edition) S5

6 Supplementary information to Insights into IFRS 2013/14 (10 th Edition) S6

7 The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International. Publication name: Insights into IFRS: Supplementary Information Publication number: N/A Publication date: September 2013 KPMG International Standards Group is part of KPMG IFRG Limited. KPMG International Cooperative ( KPMG International ) is a Swiss entity that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International provides no audit or other client services. Such services are provided solely by member firms of KPMG International (including sublicensees and subsidiaries) in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. 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 other member firm, nor does KPMG International have any such authority to obligate or bind KPMG International or any other member firm, in any manner whatsoever. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International.

8 kpmg.com/ifrs