kpmg -IFRIC议程决定 我们关于IFRS®会计准则和财务报告中最热门问题的系列 IFRIC agenda decisions Our series on the most topical issues in IFRS® Accounting Standards and financial reporting.docx

kpmg -IFRIC议程决定 我们关于IFRS®会计准则和财务报告中最热门问题的系列 IFRIC agenda decisions Our series on the most topical issues in IFRS® Accounting Standards and financial reporting.docx

IFRICagendadecisions

Ourseriesonthemosttopical

issuesinIFRS?Accounting

Standardsandfinancialreporting20July2026

BrianO’Donovan

KPMGGlobalIFRSandCorporateReportingLeaderandformerIFRSInterpretationsCommitteemember

VolkerSpecht

ChiefAccountant,KPMGinGermany,andIFR

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