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INSIGHTS INTO IFRSSUPPLEMENTARY INFORMATION
10th Edition 2013/14
S2 © 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
SUPPLEMENTARY INFORMATION TO INSIGHTS INTO IFRS 2013/14 (10TH 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 sup-plementary information to a printed version of Insights into IFRS 2013/14 (10th Edition).
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
2.4A.10.10–20 2.4.20.10–20
2.4A.10.30–40 2.4.30.10–30
2.4A.20.10 Deleted
2.4A.20.20 2.4.50.10
2.4A.20.30 Deleted
2.4A.20.40 2.4.100.10
2.4A.20.50 Deleted
2.4A.20.60 2.4.90.10
2.4A.20.70 2.4.340.10
2.4A.30.10–20 2.4.50.20–30
2.4A.40.10–50 2.4.60.10–110
2.4A.50.10 Deleted
2.4A.50.20–30 2.4.70.10–20
2.4A.50.40–50 Deleted
2.4A.60.10 2.4.90.20
2.4A.60.20 2.4.90.30
2.4A.70.10–70 2.4.100.10–100
2.4A.80.10–70 2.4.110.10–100
2.4A.100 2.4.360
2.4A.110 2.4.370
2.4A.120.10–20 2.4.380.10–30
2.4A.130 2.4.390
2.4A.140.10–70 2.4.400.10–80
2.4A.150 2.4.410
2.4A.160.10–20 2.4.320.10–20
2.4A.160.30 2.4.320.40
2.4A.160.40 2.4.320.30
2.4A.160.50–80 2.4.320.60–100
2.4A.170 Deleted
2.4A.180.10 2.4.420.10
2.4A.190 Deleted
2.4A.200.10–30 2.4.430.10–40
2.4A.200.40–80 2.4.430.60–100
2.4A.200.85 2.4.430.110–120
2.4A.200.90 2.4.430.50
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
2.4A.210 2.4.440
2.4A.220.10 2.4.450.10
2.4A.230 2.4.460
2.4A.240 2.4.470
2.4A.250.10 Deleted
2.4A.250.20 7.6.25.70
2.4A.270.10–60 2.4.340.10–110
2.4A.280.10–40 2.4.350.10–40
2.4A.280.50 2.4.350.50–70
2.4A.300.10–40 2.4.130.10–70
2.4A.310.10–30 2.4.140.10–40
2.4A.320 2.4.150
2.4A.330.10–40 2.4.160.10–40
2.4A.340 2.4.170
2.4A.350 2.4.180
2.4A.360.10 2.4.190.10
2.4A.370.10 2.4.200.10
2.4A.380.10–20 2.4.210.10–20
2.4A.390 2.4.260
2.4A.400 2.4.270
2.4A.410.10 2.4.280.10–20
2.4A.410.20 2.4.280.50
2.4A.410.30 2.4.280.70–90, 150–170
2.4A.410.40 2.4.280.180
2.4A.410.50 2.4.280.100
2.4A.410.60 2.4.280.130–140
2.4A.410.70 2.4.280.190
2.4A.420.10–40 2.4.290.10–40
2.4A.420.50–70 2.4.290.70–100
2.4A.420.80 2.4.290.130
2.4A.430 2.4.300
2.4A.440.10–50 2.4.230.10–50
2.4A.450.10–20 2.4.240.10–20
2.4A.450.30 2.4.240.50
2.4A.450.40 2.4.240.100
S3© 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
2.4A.450.50 2.4.240.90
2.4A.460.10–20 2.4.250.10–30
2.4A.470.10–40 2.4.480.10–60
2.4A.470.50 2.4.480.70, 50.40
2.4A.470.60–80 2.4.480.90–110
2.4A.480.10 2.4.500.10
2.4A.480.20 2.4.490.30, 510.10
2.4A.490.10 2.4.520.10
2.4A.490.20 2.4.530.20
2.4A.500.10–30 2.4.510.20–40
2.4A.510.10 2.4.530.10
2.4A.510.20 2.4.530.30
2.4A.510.30 2.4.530.110
2.4A.510.40–50 2.4.530.90–100
2.4A.510.60 Deleted
2.4A.520.10–30 2.4.550.10–20
3.13.10.10 3.13.30.10
3.13.10.13–20 3.13.30.30–50
3.13.10.30 3.13.30.20, 40.20
3.13.10.40 3.13.40.20–30
3.13.10.45 3.13.40.110–120
3.13.10.50 3.13.40.40–60
3.13.10.55 3.13.40.10
3.13.10.56–58 3.13.40.70–100
3.13.10.60–80 3.13.40.130–150
3.13.10.90 3.13.40.160, 230
3.13.10.100–135 3.13.40.170–220
3.13.15.10 3.13.50.10–20, 70.10
3.13.15.20–30 3.13.70.20–30
3.13.15.35 3.13.750.20–30
3.13.15.40–45 3.13.70.40–50
3.13.15.50–60 3.13.1220.10–20
3.13.20.10 3.13.80.10
3.13.30.10–40 3.13.110.10–80
3.13.30.50–100 3.13.160.20–100
3.13.40–50 3.13.90–100
3.13.60.10 3.13.140.10
3.13.60.20–40 3.13.150.10–50
3.13.70 3.13.120
3.13.80 3.13.180
3.13.90 3.13.320
3.13.100.10–20 3.13.320.30–50
3.13.110.10 3.13.210.10
3.13.110.60–120 3.13.210.30–110
3.13.120–130 3.13.220–230
3.13.150.10 3.13.240.10
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
3.13.150.15 3.13.240.20, 40–60
3.13.150.25 3.13.240.30
3.13.150.30 3.13.240.70
3.13.160 3.13.250
3.13.170.10 3.13.330.10
3.13.170.20 3.13.210.20, 80
3.13.170.30–50 3.13.330.20–40
3.13.180 3.13.340
3.13.190 3.13.360
3.13.200 3.13.370
3.13.210.10–63 3.13.350.10–70
3.13.210.70 3.13.350.90
3.13.210.80 3.13.350.80
3.13.210.90 3.13.640.90
3.13.220.10 3.13.380.10
3.13.220.20 3.13.470.10
3.13.230.10–20 3.13.390.20–50
3.13.240–290 3.13.400–460
3.13.300 3.13.490
3.13.310 3.13.480
3.13.320 3.13.500
3.13.330–340 3.13.750–760
3.13.350 3.13.510
3.13.370.02–04 3.13.610.10–20
3.13.370.06–08 3.13.530.20–30
3.13.370.10 3.13.530.10
3.13.370.20 3.13.560.60
3.13.370.30 3.13.590.90
3.13.370.40–50 3.13.530.40–60
3.13.380.10–40 3.13.540.10–30
3.13.380.100 3.13.540.70
3.13.385.05–30 3.13.560.10–50
3.13.390.10–20 3.13.570.10–20
3.13.390.22–50 3.13.570.80–140
3.13.395 3.13.580
3.13.400 3.13.590
3.13.410 3.13.740
3.13.420–423 3.13.770–780
3.13.427 3.13.1190
3.13.430 3.13.550
3.13.455–460 3.13.620–630
3.13.470 3.13.650
3.13.500 3.13.1130
3.13.505 3.13.1120
3.13.510–550 3.13.260–300
3.13.560 3.13.310
Supplementary information to Insights into IFRS 2013/14 (10th Edition)
S4 © 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
3.13.570 3.13.170
3.13.575 3.13.1200
3.13.580 3.13.660
3.13.595–620 3.13.680–720
3.13.630 3.13.790
3.13.632–634 3.13.810–830
3.13.635 3.13.800
3.13.640–665 3.13.1150–1180
3.13.667 3.13.1210
3.13.680 3.13.850
3.13.690–700 3.13.990–1000
3.13.710 3.13.930
3.13.720 3.13.880
3.13.730 3.13.950
3.13.740 3.13.850
3.13.760 3.13.860
3.13.770 3.13.910
3.13.780–790 3.13.890–900
3.13.800 3.13.970
3.13.810 3.13.940
3.13.820 3.13.1040
3.13.830 3.13.1020
3.13.840 3.13.1030
3.13.850 3.13.1050
3.13.860 3.13.1090
3.13.880 3.13.1070
3.13.890 3.13.1080
3.13.900 3.13.1110
3.13.1000 3.13.640
3.13.1010 3.13.1230
4.4.21–25 4.4.40–60
4.4.27 4.4.30
4.4.28 4.4.70
4.4.29.10 4.4.10.50
4.4.30.10 4.4.1230.10
4.4.40–90 4.4.1250–1300
4.4.95 Deleted
4.4.100.10 Deleted
4.4.100.25–30 4.4.100.30–40
4.4.110 4.4.120
4.4.120.10–60 4.4.130.10–60
4.4.120.70 4.4.1180.40
4.4.120.80 4.4.130.70
4.4.130 4.4.150
4.4.140 4.4.110
4.4.150.10–30 4.4.170.10–30
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
4.4.150.40–70 4.4.180.10–40
4.4.150.80 Deleted
4.4.152–156 Deleted
4.4.160.05 4.4.200.10
4.4.160.10 4.4.200.10
4.4.160.15 4.4.200.30
4.4.160.20 4.4.210.10
4.4.165.10 Deleted
4.4.170.10–40 4.4.210.10–40
4.4.170.50 Deleted
4.4.180–190 4.4.220–240
4.4.200 4.4.140
4.4.210 4.4.250
4.4.220.10 4.4.250.10
4.4.230–240 4.4.270–280
4.4.250.10 4.4.260.10
4.4.250.20 4.4.270.20
4.4.260 4.4.300
4.4.265 4.4.310
4.4.270.10–30 4.4.390.10–30
4.4.270.40–70 4.4.400.10–40
4.4.270.71–77 4.4.400.50–90
4.4.270.80 4.4.430.30
4.4.272 Deleted
4.4.274.10 4.4.500.10
4.4.276.10 4.4.980.30–50
4.4.278.10 4.4.460.10
4.4.278.20 4.4.490.10
4.4.280.10–20 4.4.410.20–30
4.4.280.30 Deleted
4.4.280.40 4.4.440.10
4.4.282 Deleted
4.4.284.10 4.4.450.10
4.4.286 Deleted
4.4.288.10 4.4.440.10
4.4.290.10–20 4.4.430.10–20
4.4.290.30 Deleted
4.4.300.10 4.4.510.10
4.4.300.20 4.4.520.10
4.4.300.30–60 4.4.530.10–30
4.4.305.10–40 4.4.540.10–40
4.4.305.50 4.4.520.20
4.4.310 Deleted
4.4.320.10 4.4.470.10
4.4.330.10 4.4.350.10
4.4.330.15 4.4.360.10
Supplementary information to Insights into IFRS 2013/14 (10th Edition)
S5© 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
4.4.330.20–30 4.4.350.20–30
4.4.330.40 Deleted
4.4.340 Deleted
4.4.350–360 4.4.550–560
4.4.370.10–20 Deleted
4.4.370.30 4.4.560.30
4.4.380–395 4.4.570–590
4.4.400.10–20 4.4.600.10–20
4.4.400.30 Deleted
4.4.400.40–50 4.4.600.30–40
4.4.405–410 4.4.610–620
4.4.415 Deleted
4.4.420 4.4.320
4.4.430 4.4.630
4.4.440 4.4.820
4.4.450.10 Deleted
4.4.450.20 4.4.830.20
4.4.460 4.4.860
4.4.470 Deleted
4.4.480.10–40 Deleted
4.4.480.50 4.4.1000.10
4.4.480.60 Deleted
4.4.483–487 Deleted
4.4.490 4.4.960
4.4.500.10 Deleted
4.4.500.20–30 4.4.1020.10–20
4.4.510–590 Deleted
4.4.600.10–39 4.4.880.20–70
4.4.600.40–50 Deleted
4.4.600.60 4.4.880.80
4.4.610.10–20 Deleted
4.4.620.10–34 Deleted
4.4.620.35 4.4.900.70
4.4.620.40 Deleted
4.4.625.10 Deleted
4.4.625.20 4.4.900.10
4.4.625.30 Deleted
4.4.630 Deleted
4.4.640 Deleted
4.4.650 4.4.1010
4.4.660.10 Deleted
4.4.660.20–30 4.4.690.30–40
4.4.660.40–50 Deleted
4.4.670 4.4.710
4.4.680 Deleted
4.4.690 4.4.720
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
4.4.695.10–17 4.4.740.10–60
4.4.700 4.4.700
4.4.710 Deleted
4.4.720 4.4.760
4.4.730 Deleted
4.4.740.10–30 4.4.780.10–30
4.4.740.40 4.4.790.20
4.4.745.10 Deleted
4.4.745.20–25 4.4.750.10–20
4.4.745.30 4.4.790.10
4.4.747.10 4.4.800.10
4.4.747.20–30 Deleted
4.4.750 Deleted
4.4.755 4.4.810
4.4.756–758 Deleted
4.4.759.10 Deleted
4.4.759.20 4.4.940.20
4.4.760.10 4.4.950.10
4.4.760.20 4.4.1040.10
4.4.765 Deleted
4.4.770 4.4.1170
4.4.780.10–30 4.4.1180.10–30
4.4.780.40–50 Deleted
4.4.790 4.4.650
4.4.790.10–30 4.4.660.10–30
4.4.800 Deleted
4.4.810 4.4.660
4.4.810.10–20 4.4.670.10–20
4.4.820 4.4.680
4.4.830 4.4.1200
4.4.840.10–70 4.4.640.10–70
4.4.840.80–90 Deleted
4.4.840.95 4.4.640.80
4.4.850 4.4.840
4.4.860 4.4.1210
4.4.870 4.4.330
4.4.880 Deleted
4.4.890.10–20 Deleted
4.4.890.25 4.4.920.50–60
4.4.890.30–33 Deleted
4.4.890.35 4.4.920.70
4.4.890.36–50 Deleted
4.4.900.10 4.4.930.10
4.4.900.20–30 4.4.900.30–60
4.4.900.40–60 Deleted
4.4.900.70 4.4.930.20
Supplementary information to Insights into IFRS 2013/14 (10th Edition)
S6 © 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
4.4.910–918 Deleted
4.4.920.10 4.4.1030.10
4.4.920.20 Deleted
4.4.920.30 4.4.1030.20
4.4.940.10–30 4.4.1050.10–30
4.4.950.10–15 4.4.160.10–20
4.4.950.20 4.4.190.10
4.4.950.25 4.4.160.30
4.4.950.30–40 4.4.190.20
4.4.950.50 4.4.160.40
4.4.960–965 Deleted
4.4.970 4.4.1310
4.4.980.10 Deleted
4.4.980.20–28 4.4.1320.40–70
4.4.980.29 Deleted
4.4.980.30–40 4.4.1320.80–90
4.4.990.10 Deleted
4.4.990.11 4.4.1410.10
4.4.990.15–20 Deleted
4.4.990.30–60 4.4.1340.30–60
4.4.1000 4.4.1420
4.4.1010 4.4.1330
4.4.1020.10–40 4.4.1350.10–50
4.4.1020.50–60 4.4.1360.10–20
4.4.1020.70–75 4.4.1370.10–30
4.4.1020.80 4.4.1380.10
4.4.1020.90–100 4.4.1390.10–20
4.4.1020.110–180 4.4.1400.10–90
4.4.1030 Deleted
2012/13 Edition
rEfErEncE 9th Edition
currEnt
rEfErEncE 10th Edition
4.4.1040.10–20 4.4.1450.20–30
4.4.1040.30 Deleted
4.4.1050.10 4.4.1450.10
4.4.1050.20 Deleted
4.4.1050.30–35 4.4.1450.120–130
4.4.1050.40 Deleted
4.4.1050.45–50 4.4.1450.140–150
4.4.1060.10–30 Deleted
4.4.1060.40 4.4.1460.40
4.4.1060.50–70 Deleted
4.4.1070 Deleted
4.4.1080.10–20 Deleted
4.4.1084.10–20 4.4.1450.40–50
4.4.1084.30 4.4.1450.60–70
4.4.1086.10–20 4.4.1460.10–20
4.4.1088.10 4.4.1470.10
4.4.1090–1097 4.4.1490–1510
4.4.1097 Deleted
4.4.1098.10–20 4.4.1510.30–40
4.4.1110.10–20 4.4.1090.10–20
4.4.1110.30 4.4.290.10
4.4.1110.40 4.4.1430.10
4.4.1120.10 Deleted
4.4.1120.20 4.4.1080.10
4.4.1130–1135 Deleted
4.4.1140 4.4.1120
4.4.1150 4.4.1110
4.4.1160 Deleted
Supplementary information to Insights into IFRS 2013/14 (10th Edition)
© 2013 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
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.
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