Luxembourg ranks second place as a favoured
domicile for real
estate vehicles as shown by the INREV statistics below. Luxembourg
is the leading domicile for real estate funds investing cross border.
This publication provides a general overview
of the requirements of the International Financial Reporting Standard
for Small and Medium-sized Entities. The publication also includes
discussion on the scope and applicability, considerations for entities
contemplating the adoption of the standard and a comparison of the
IFRS for SMEs requirements to full IFRSs.
The present report documents the findings
of the second survey wave, which was just completed in October/November
2009, about a half a year following the first survey.
KPMG sought the views of top management
of more than 100 of the worlds leading engineering and construction
companies to find out how the sector is coping with the falling
demand.
To access the slides of our presentation
on February 3, please check out the handout section.
KPMG Banking can make an active contribution
by providing you with fresh insights and independent perspectives,
and sharing with you our knowledge of best practice from elsewhere
in the international Banking industry.
This issue of IFRS Practice Issues considers
the requirements in Improving Disclosures about Financial Instruments
Amendments to IFRS 7 Financial Instruments: Disclosures issued
in March 2009.
KPMG International is a Swiss cooperative. Member firms
of the KPMG network of independent firms are affiliated with KPMG International.
KPMG International provides no client services. No member firm has any
authority to obligate or bind KPMG International or any other member firm
vis-à-vis third parties, nor does KPMG International have any such
authority to obligate or bind any member firm.