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	<title><![CDATA[IFRS Institute Feed]]></title> 
	<link>http://www.kpmginstitutes.com/ifrs-institute/rss.xml</link> 
	<description><![CDATA[IFRS Institute Feed]]></description> 


	<item>
		<title><![CDATA[January 2012 Issue of The Bank Statement]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/january-2012-issue-of-the-bank-statement.aspx</link>
		<description><![CDATA[KPMG's International Standards Group recently published the January 2012 issue of The Bank Statement. The issue provides updates about IFRS developments and accounting issues that affect the banking sector, and describes the potential implications of regulatory developments.]]></description>
		<pubDate>Mon, 23 Jan 2012 00:00:00 GMT</pubDate>  		
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		<title><![CDATA[Issues In-Depth: Boards Revise Joint Revenue Recognition Exposure Draft]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iid-12-1-board-revise-joint-revenue-recognition-exposure.aspx</link>
		<description><![CDATA[The latest edition of KPMG’s Issues In-Depth discusses the revised FASB/IASB joint exposure draft on revenue recognition (2011 ED). The boards received nearly 1,000 comment letters on the original joint exposure draft and after extensive deliberations revised parts of the proposed standard in response to many of the comments and other input received.]]></description>
		<pubDate>Fri, 20 Jan 2012 00:00:00 GMT</pubDate>  		
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		<title><![CDATA[The New World for Insurance: Preparation and Readiness Survey]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/the-new-world-insurance-prep-read-survey.aspx</link>
		<description><![CDATA[The New World for Insurance: Preparation and Readiness for Accounting Change - an Industry Survey, part of KPMG ISG's New World for Insurance series of publications, discusses and highlights important issues for insurers related to the forthcoming financial reporting changes that will affect the sector.]]></description>
		<pubDate>Mon, 16 Jan 2012 00:00:00 GMT</pubDate>  		
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		<title><![CDATA[In the Headlines: Issue 2011-41 - Clarifying IFRS 10 Transition - Date of Initial Application Defined]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ith-11-41-clarifying-ifrs10.aspx</link>
		<description><![CDATA[In the Headlines 11-41 describes the IASB’s proposal to clarify the transition guidance in IFRS 10, Consolidated Financial Statements, by defining the date of initial application as the beginning of the period in which an entity adopts IFRS 10. The proposed amendments would be effective for annual periods beginning on or after Jan. 1, 2013 (the effective date of IFRS 10). Early adoption would be required if an entity adopts IFRS 10 early. The comment period ends March 21. ]]></description>
		<pubDate>Mon, 09 Jan 2012 00:00:00 GMT</pubDate>  		
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		<title><![CDATA[In the Headlines: Issue 2011-40 - Offsetting Financial Assets and Liabilities - Amendments to IAS 32 and IFRS 7]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ith-11-40-offset-fin-asset-liab-amend-ias-32.aspx</link>
		<description><![CDATA[In the Headlines 11-40 describes the IASB's recent amendments, Offsetting Financial Assets and Liabilities, to IAS 32, Financial Instruments: Presentation, and IFRS 7, Financial Instruments: Disclosures, to clarify offsetting criteria under IFRS and to require enhanced disclosures about financial assets and liabilities.]]></description>
		<pubDate>Mon, 09 Jan 2012 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011-39 - Amendments to IFRS 9  - Mandatory Effective Date of IFRS 9 Deferred to Jan. 1, 2015]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ith-11-39-amend-ifrs9-mand-eff-date.aspx</link>
		<description><![CDATA[In the Headlines 11-39 describes the IASB's two-year deferral of the mandatory effective date of IFRS 9, Financial Instruments (2009 and 2010), from annual periods beginning on or after Jan. 1, 2013 to annual periods beginning on or after Jan. 1, 2015.]]></description>
		<pubDate>Mon, 09 Jan 2012 00:00:00 GMT</pubDate>  		
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		<title><![CDATA[FASB Issues Companion Proposed ASU About Revenue Recognition]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/fasb-issues-companion-proposed-asu-about-revenue.aspx</link>
		<description><![CDATA[On Jan. 4, the FASB issued a proposed ASU, Revenue from Contracts with Customers, which is a companion document to the November 2011 proposed ASU of the same name. The companion proposal includes amendments that would codify the guidance in the November 2011 proposal and amendments to Subtopics that the proposal would consequentially affect. The comment period on the companion proposal ends March 13. ]]></description>
		<pubDate>Mon, 09 Jan 2012 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IASB/FASB Joint Project on Insurance Contracts ]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-fasb-joint-proj-insur-cont-12-22-2011.aspx</link>
		<description><![CDATA[The December 2011, Issue 22 of KPMG ISG's IFRS - Insurance Newsletter highlights the results of recent IASB and FASB discussions related to the joint insurance contracts project.]]></description>
		<pubDate>Thu, 22 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues: Boards Make Progress on Impairment Model for Financial Assets]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-68-board-make-prog-impair-fin-asset.aspx</link>
		<description><![CDATA[This edition of KPMG's Defining Issues reports that at their recent joint meeting, the FASB and IASB (the boards) reached significant tentative decisions about their impairment model for financial assets. ]]></description>
		<pubDate>Wed, 21 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Joint FASB/IASB Meeting -- Dec. 14-16, 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/joint-fasb-iasb-meeting-dec-14-16-2011.aspx</link>
		<description><![CDATA[The FASB and IASB met Dec. 14-16 and discussed: Leases, Accounting for Financial Instruments: Impairment and Insurance Contracts.]]></description>
		<pubDate>Tue, 20 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011/38 - Reminder: Effective Dates of IFRS]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/headlines-2011-38-reminder-effective-date-ifrs.aspx</link>
		<description><![CDATA[This edition serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending on Dec. 31, 2011.]]></description>
		<pubDate>Tue, 20 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues: Boards Issue Enhanced Disclosure Requirements on Offsetting]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-67-board-issue-enhan-disc-offset.aspx</link>
		<description><![CDATA[The FASB, concurrent with the IASB, issued new accounting standards that are intended to enhance current disclosure requirements on offsetting financial assets and liabilities.]]></description>
		<pubDate>Tue, 20 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Focus on Financial Reporting - 2011 Annual Update]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/focus-on-financial-reporting-2011-annual-update.aspx</link>
		<description><![CDATA[This annual publication from KPMG Canada’s Audit practice covers Canadian, international and U.S. developments in the financial reporting field.]]></description>
		<pubDate>Fri, 16 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Issues-In-Depth: 2011 AICPA National Conference on Current SEC and PCAOB Developments]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iid-aicpa-sec-conf.aspx</link>
		<description><![CDATA[2011 AICPA National Conference on Current SEC and PCAOB Developments]]></description>
		<pubDate>Wed, 14 Dec 2011 00:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[In the Headlines: Issue 2011/37 - Further EC Proposals for Reform of the Audit Market]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/in-the-headlines-issue-2011-37.aspx</link>
		<description><![CDATA[This issue of In the Headlines discusses the EC proposals for reform of the audit market.]]></description>
		<pubDate>Mon, 12 Dec 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Joint FASB/IASB Meeting - Nov. 16, 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/joint-fasb-iasb-meeting-nov-16-2011.aspx</link>
		<description><![CDATA[The FASB and IASB met on Nov. 16 and discussed insurance contracts and leases.]]></description>
		<pubDate>Mon, 28 Nov 2011 00:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[In the Headlines: Issue 2011-35 Revenue From Contracts With Customers]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/in-the-headline-issue-2011-35.aspx</link>
		<description><![CDATA[This In The Headlines discusses the IASB's ED on revenue from contracts with customers. We highlight the business impacts and what companies could start doing now. ]]></description>
		<pubDate>Wed, 23 Nov 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues 11-64: SEC Issues Reports on IFRS Application and Differences With U.S. GAAP]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-64-sec-issue-report-ifrs-app-us-gaap.aspx</link>
		<description><![CDATA[The SEC staff recently issued two reports under its IFRS work plan to evaluate whether IFRS might be incorporated into the financial reporting system for U.S. issuers.]]></description>
		<pubDate>Tue, 22 Nov 2011 00:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[Defining Issues: Boards Release Revised Revenue Recognition Exposure Draft]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-62-boards-release-revised-revenue-recognition-exp.aspx</link>
		<description><![CDATA[The FASB and IASB (the boards) recently issued a revised joint exposure draft on revenue recognition. The boards received nearly 1,000 comment letters on the original 2010 joint exposure draft and, after extensive deliberations, revised various aspects of the proposed standard.]]></description>
		<pubDate>Wed, 16 Nov 2011 00:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[IASB/FASB Joint Project on Insurance Contracts]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/11-14-iasb-fasb-joint-project-on-insurance-contracts.aspx</link>
		<description><![CDATA[The November 2011 Issue 20 of KPMG ISG's IFRS - Insurance Newsletter highlights the results of the October IASB and FASB discussions related to the joint insurance contracts project.]]></description>
		<pubDate>Mon, 14 Nov 2011 00:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[Defining Issues: FASB Progresses on Financial Instruments Project]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-61-fasb-progresses-on-financial-instruments-project.aspx</link>
		<description><![CDATA[This edition of KPMG's Defining Issues reports that the FASB continues to make significant tentative revisions to its exposure draft on accounting for financial instruments after considering feedback from constituents. This edition summarizes the FASB's tentative decisions through its Nov. 9, 2011, meeting, which are subject to change until a final standard is issued.]]></description>
		<pubDate>Fri, 11 Nov 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues: FASB Releases Exposure Draft on Principal-Agent Considerations in Consolidation Evaluations]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-59-fasb-releases-exposure-draf-on-principal-agent.aspx</link>
		<description><![CDATA[The FASB recently issued a proposed Accounting Standards Update (ASU) that would change the way reporting enterprises evaluate whether to consolidate variable interest entities (VIEs) and non-VIE partnerships and similar entities. ]]></description>
		<pubDate>Tue, 08 Nov 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[New Publication: First Impressions: Production Stripping Costs]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/new-pub-first-impress-prod-strip-cost.aspx</link>
		<description><![CDATA[The KPMG International Standards Group recently published First Impressions: Production Stripping Costs, which summarizes key requirements and observations about IFRIC 20, Stripping Costs in the Production Phase of a Surface Mine, and highlights application issues.]]></description>
		<pubDate>Mon, 07 Nov 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Joint FASB/IASB Meeting - November 1, 2011 and FASB Meeting - November 2, 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/joint-fas-iasb-meeting-nov-1-2.aspx</link>
		<description><![CDATA[The FASB and IASB met on November 1 to discuss lessor disclosures and additional transition issues in their joint project about Leases. 

The FASB met on November 2 to discuss its project Impairment of Indefinite-Lived Intangible Assets. The Board discussed a summary of preliminary outreach and research, including potential alternatives for improving the accounting for the impairment of indefinite-lived intangible assets. ]]></description>
		<pubDate>Mon, 07 Nov 2011 00:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IASB Proposes Amendment to IFRS 1 for Government Loans]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-prop-amend-ifrs-1-gov-loans.aspx</link>
		<description><![CDATA[The IASB recently issued an Exposure Draft, Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards: Government Loans, which proposes an additional exception to the retrospective application of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, to government loans with a below-market interest rate.]]></description>
		<pubDate>Mon, 31 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Final Highlights of September 2011 CAQ SEC Regulations Committee Meeting]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/final-highlights-sept-2011-caq-sec-reg-meet.aspx</link>
		<description><![CDATA[The Center for Audit Quality (CAQ) recently posted to its Web site the highlights of the September 27, 2011 meeting of its SEC Regulations Committee.]]></description>
		<pubDate>Mon, 31 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues 11-56: FASB Proposes Changes to Guidance on Accounting and Financial Reporting by Investment Companies]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-56-fasb-prop-change-acc-fr-invest-co.aspx</link>
		<description><![CDATA[This edition of KPMG's Defining Issues reports that the FASB recently issued a proposed Accounting Standards Update (ASU) that would change the criteria used to determine whether an entity is subject to the accounting and financial reporting requirements that apply to investment companies.]]></description>
		<pubDate>Thu, 27 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues: FASB Issues Proposed Guidance on Accounting by Investment Property Entities ]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-55-fasb-issues-proposed-guidance-on-ccounting.aspx</link>
		<description><![CDATA[This edition of KPMG's Defining Issues reports that the FASB recently issued a proposed Accounting Standards Update (ASU) that would define investment property entities (IPEs), require fair value measurement of investment properties held by those entities, and establish additional presentation and disclosure requirements for IPEs' financial reporting.]]></description>
		<pubDate>Thu, 27 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Defining Issues: FASB and IASB Propose to Retain Operating Lease Accounting for Some Leases of Lessors]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-54-fasb-iasb-propose-to-retain-operating-lease-acct.aspx</link>
		<description><![CDATA[This edition of KPMG’s Defining Issues reports that at their Oct. 19 meeting, the FASB and IASB reached tentative decisions about lessor accounting and transition guidance for lessees and lessors.]]></description>
		<pubDate>Mon, 24 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IFRIC 20 Addresses Stripping Costs in the Production Phase of a Surface Mine]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ifric-20-addres-strip-cost-prod-phase-surf-mine.aspx</link>
		<description><![CDATA[The IASB's IFRS Interpretations Committee recently issued IFRIC 20, Stripping Costs in the Production Phase of a Surface Mine, which addresses perceived diversity in practice in the accounting for stripping cost in the production phase of surface mining activity.]]></description>
		<pubDate>Sun, 23 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Joint FASB/IASB Meeting - October 19 and 20, 2011 and FASB Meeting - October 21, 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/joint-fasb-iasb-meeting-oct-19-20-2011.aspx</link>
		<description><![CDATA[The FASB and IASB met in October 2011 to discuss various topics.]]></description>
		<pubDate>Sun, 23 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011/34 - Proposed First-Time Adoption Relief from Retrospective Fair Value Measurement of Government Loans]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/headlines-2011-34-prop-first-time-adopt-relief.aspx</link>
		<description><![CDATA[In response to constituent concerns, the IASB has proposed an exception to the retrospective fair value measurement of government loans with below-market rates of interest.]]></description>
		<pubDate>Sun, 23 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011/33 - Changes in Accounting for Production Stripping Costs Likely]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/headlines-2011-33-change-acc-prod-strip-cost.aspx</link>
		<description><![CDATA[This In the Headlines discusses IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine]]></description>
		<pubDate>Sun, 23 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011/32 - September 2011 IASB Meetings]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/headlines-2011-32-sept-2011-iasb-meet.aspx</link>
		<description><![CDATA[This summary combines the outcomes of the individual sessions from the IASB's meetings held on Sept. 19-21, 2011. In some sessions, the IASB held joint discussions with the FASB.]]></description>
		<pubDate>Mon, 10 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IASB Requests Comments on Guidance for IFRS for SMEs]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-req-comment-on-guidance-ifrs-for-sme.aspx</link>
		<description><![CDATA[The IASB recently published for public comment draft implementation guidance about the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).]]></description>
		<pubDate>Mon, 10 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[SEC Updates Financial Reporting Manual]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/sec-updates-financial-reporting-manual-10-7-11.aspx</link>
		<description><![CDATA[On Oct. 6, the staff of the SEC's Division of Corporation Finance released an updated version of its Financial Reporting Manual, as of June 30, 2011. The manual provides general guidance about financial reporting topics.]]></description>
		<pubDate>Mon, 10 Oct 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[Responses to SEC Staff Paper About One Possible Method of Incorporating IFRS Into the U.S. Financial Reporting System]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/responses-sec-staff-paper-ifrs-us-fin-rep-sys.aspx</link>
		<description><![CDATA[As a part of the SEC staff's efforts under the Work Plan for the Consideration of Incorporating IFRS into the Financial Reporting System for U.S. Issuers (February 2010), the staff published in May 2011 a paper that outlined one possible method of incorporating IFRS into the U.S. financial reporting system.]]></description>
		<pubDate>Mon, 10 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011/31 - Integrated Reporting: A Step Towards Better Business Reporting ]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/headlines-2011-31-integrated-reporting.aspx</link>
		<description><![CDATA[The IIRC recently published a discussion paper (DP), "Towards Integrated Reporting - Communicating Value in the 21st Century."]]></description>
		<pubDate>Mon, 10 Oct 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Illustrative Financial Statements (September 2011)]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/illustrative-financial-statements-september-2011.aspx</link>
		<description><![CDATA[KPMG's International Standards Group recently published in PDF format "Illustrative Financial Statements (September 2011)" to assist preparers in preparing, and auditors in auditing, financial statements that are prepared under IFRS.]]></description>
		<pubDate>Sun, 09 Oct 2011 23:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[IASB/FASB Joint Project on Insurance Contracts]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-fasb-joint-projec-on-insurance-contracts.aspx</link>
		<description><![CDATA[The October 2011, Issue 19 of KPMG ISG’s IFRS – Insurance Newsletter highlights the results of the September IASB and FASB discussions related to the joint insurance contracts project.]]></description>
		<pubDate>Sun, 09 Oct 2011 23:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[Hans Hoogervorst speech at the American Institute of CPAs (AICPA) / IFRS Foundation conference]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/hhoogervorst-boston-october2011.aspx</link>
		<description><![CDATA[Hans Hoogervorst speech at the American Institute of CPAs (AICPA) / IFRS Foundation conference.]]></description>
		<pubDate>Tue, 04 Oct 2011 23:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[IFRS Leases Newsletter - Issue 8,  September 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ifrs-leases-newsletter-issue-8-sept-2011.aspx</link>
		<description><![CDATA[This edition of IFRS - Leases Newsletter highlights recent developments on the leases project for users of IFRSs, including discussions at the Boards' September 2011 meeting.]]></description>
		<pubDate>Mon, 03 Oct 2011 23:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[In the Headlines: Issue 2011-30 - Update on IASB's work plan]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/issue-2011-30-update-on-iasb-work-plan.aspx</link>
		<description><![CDATA[This issue focuses on the IASB's projected targets as of 14 September 2011. The IASB is in the process of obtaining input on the broad strategic direction it should follow in setting its work plan.]]></description>
		<pubDate>Sun, 02 Oct 2011 23:00:00 GMT</pubDate>  		
	</item>

	<item>
		<title><![CDATA[Insights into IFRS 8th Edition 2011/12 and Insights into IFRS: An Overview (September 2011)]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/insights-into-ifrs-8th-ed-2011-12-insights-ifrs-overv.aspx</link>
		<description><![CDATA[The KPMG International Standards Group (ISG) recently published a print version of the 8th edition 2011/12 of Insights into IFRS. The KPMG ISG also recently published PDF format and print versions of a quick reference guide, Insights into IFRS: An Overview (September 2011)]]></description>
		<pubDate>Sun, 02 Oct 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[Defining Issues: FASB and IASB Reach Additional Tentative Decisions on Lessor Accounting]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/di-11-50-fasb-and-iasb-reach-additional-tentative-decision.aspx</link>
		<description><![CDATA[KPMG’s Defining Issues reports that at their Sept. 19 and 21 meeting, the FASB and IASB reached tentative decisions about aspects of their proposed lessor accounting model. The tentative decisions addressed impairment and other subsequent measurement issues, lessor accounting for residual value guarantees, financial statement presentation, and whether to require application of financial instruments accounting guidance to lease receivables after initial measurement. The boards also discussed whether a right to use inventory should be excluded from the scope of the leases standard and lessee transition considerations.]]></description>
		<pubDate>Mon, 26 Sep 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[Joint FASB/IASB Meetings - September 19 and 21, 2011 and FASB Meeting - September 19, 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/joint-fasb-iasb-meetings-september-19-and-21-2011.aspx</link>
		<description><![CDATA[The FASB and IASB met on September 19 and discussed leases and insurance contracts. The FASB and IASB also met on September 21 and discussed leases and accounting for financial instruments: impairment. The FASB met on September 19 and discussed revenue recognition.]]></description>
		<pubDate>Sun, 25 Sep 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[In the Headlines: Issue 2011-29 - Reminder: Effective dates of IFRSs ]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/in-the-headlines-issue-2011-29.aspx</link>
		<description><![CDATA[This edition of In the Headlines serves as a reminder of newly effective standards and standards issued but not yet effective for interim and annual periods ending 30 September 2011.
]]></description>
		<pubDate>Sun, 18 Sep 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[Impact on Oil and Gas Companies Newsletter]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/impact-on-oil-and-gas-companies-newsletter.aspx</link>
		<description><![CDATA[The financial statements of many oil and gas companies could look very different in the future as a result of the changes to the accounting for joint arrangements. This could affect key performance measures and ratios for companies in the sector, which raises the question of how such changes should be communicated to investors and other stakeholders.]]></description>
		<pubDate>Sun, 18 Sep 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Impact of IFRS: Power and Utilities]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/impact-of-ifrs-power-and-utilities.aspx</link>
		<description><![CDATA[This publication provides assistance to companies in the power and utilities sector who are considering converting to IFRS. It gives an overview of the IFRS conversion process and looks at the impact of conversion on IT systems, people and business processes. It also considers the top ten accounting and reporting issues faced by power and utilities companies.]]></description>
		<pubDate>Sun, 18 Sep 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[Telecommunications Industry Views on Convergence Projects]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/telecommunications-ind-views-on-convergence-project.aspx</link>
		<description><![CDATA[Telecommunications companies express their views on the revenue recognition and leasing exposure drafts and the boards respond in the re-deliberation process. ]]></description>
		<pubDate>Thu, 01 Sep 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Software Industry update on FASB/IASB Revenue Recognition Project]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/software-industry-update-on-fasb-iasb-revenue-recognition.aspx</link>
		<description><![CDATA[The boards' tentative revisions to the proposed revenue recognition standard address many software industry comments on the exposure draft. ]]></description>
		<pubDate>Thu, 01 Sep 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[Engineering &amp; Construction Industry Views on the 2010 Revenue Recognition Exposure Draft and FASB/IASB Responses in Re-Deliberation]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/engineering-construction-industry-view-revenue-recogn.aspx</link>
		<description><![CDATA[This article describes commonly expressed concerns by companies in the engineering and construction industry, primarily through comment letters in response to the FASB and IASB proposed revenue recognition standard, Revenue From Contracts With Customers. ]]></description>
		<pubDate>Thu, 01 Sep 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IFRS Illustrative Financial Statements - Sept 2011]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/illustrative-financial-statements-ifrs.aspx</link>
		<description><![CDATA[The purpose of this publication is to assist preparers in preparing, and auditors in auditing, financial statements in accordance with IFRS.]]></description>
		<pubDate>Wed, 31 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IFRS Taxonomy Updated for Presentation of Items of Other Comprehensive Income and Employee Benefits ]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ifrs-taxonomy-updated-for-presentation.aspx</link>
		<description><![CDATA[The IFRS Foundation recently published the IFRS Taxonomy 2011 interim releases for Presentation of Items of Other Comprehensive Income (amendments to IAS 1) and IAS 19, Employee Benefits. The interim releases include additional taxonomy concepts that reflect new IFRS and improvements to IFRS. All IFRS Taxonomy 2011 interim releases will be incorporated and consolidated into the IFRS Taxonomy 2012, which is expected to be published in early 2012. ]]></description>
		<pubDate>Sun, 28 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IASB Proposes to Amend IFRS 10 for Investment Entities]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-proposes-to-amend-ifrs10.aspx</link>
		<description><![CDATA[The IASB recently issued the Exposure Draft, Investment Entities, which would amend IFRS 10, Consolidated Financial Statements, to require investment entities (as defined) to measure their investments in controlled entities at fair value through profit and loss in accordance with IFRS 9, Financial Instruments, rather than to consolidate those investments.]]></description>
		<pubDate>Sun, 28 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011-27 - July 2011 IASB meetings]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/in-the-headlines-july-2011-iasb-meetings.aspx</link>
		<description><![CDATA[The summary combines the outcomes of the individual sessions from the IASB's meetings held on 20-22 and 28 July 2011.]]></description>
		<pubDate>Sun, 14 Aug 2011 23:00:00 GMT</pubDate>  		
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		<title><![CDATA[IFRS Taxonomy Updated for Disclosure of Interests in Other Entities and Fair Value Measurement | KPMG | U.S.]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/ifrs-taxonomy-updated-for-disclosure-of-interest-in-other.aspx</link>
		<description><![CDATA[The IFRS Foundation recently published the IFRS Taxonomy 2011 interim releases for IFRS 12, Disclosure of Interests in Other Entities, and IFRS 13, Fair Value Measurement.]]></description>
		<pubDate>Sun, 14 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[KPMG Comments on SEC Staff Paper about Incorporating IFRS into Reporting by U.S. Issuers]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/kpmg-comments-sec-staff-paper-incorporating-ifrs.aspx</link>
		<description><![CDATA[KPMG LLP recently commented on the SEC staff paper, Exploring a Possible Method of Incorporation, which is part of the staff's Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers.]]></description>
		<pubDate>Mon, 08 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[IASB Proposes to Defer the Effective Date of IFRS 9]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/iasb-proposes-to-defer-the-effective-date-of-ifrs9.aspx</link>
		<description><![CDATA[The IASB recently issued an Exposure Draft, Mandatory Effective Date of IFRS 9, which would defer the mandatory effective date of IFRS 9, Financial Instruments (2009), and IFRS 9 (2010) for two years to annual periods beginning on or after January 1, 2015.]]></description>
		<pubDate>Sun, 07 Aug 2011 23:00:00 GMT</pubDate>  		
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	<item>
		<title><![CDATA[In the Headlines: Issue 2011-26 - Should IFRS 9's effective date be pushed back? | KPMG | US]]></title>
		<link>http://www.kpmginstitutes.com/ifrs-institute/insights/active/in-the-headlines-should-ifrs9-effective-date-be-pushed.aspx</link>
		<description><![CDATA[ED/2011/3 Mandatory Effective Date of IFRS 9 proposes to push back the effective date of IFRS 9 Financial Instruments to annual periods beginning on or after 1 January 2015.]]></description>
		<pubDate>Thu, 04 Aug 2011 23:00:00 GMT</pubDate>  		
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