Areas of focus for 2022 year ends

Accounting in uncertain times

06 December 2022

Climate-related matters continue to top the list of priorities for investors and other stakeholders with their greater focus on consistency of financial and non-financial information across the annual report. However, they also recognise the challenges companies face from the macroeconomic environment, such as inflation, rising energy prices, the Ukraine-Russia conflict and the continued threat of COVID-19.

With this in mind, our latest IFRS Today podcast offers clear and concise points for companies to consider when preparing their year-end financial statements.

Hosted by Reinhard Dotzlaw, the podcast offers insights from KPMG specialists on the key questions to ask about climate-related matters, estimating in uncertain times, going concern, impairment, expected credit losses, loss-making contracts, the new global top-up tax and more.

Podcast contents

00:00	Introduction	Reinhard Dotzlaw, Partner, Global IFRS leader, KPMG in Canada
01:15	Climate-related matters	Gabriela Kegalj, Partner KPMG in Canada
04:10	Estimating in uncertain times	Matthew Cook, Partner KPMG International Standards Group
05:25	Going concern	Genevieve Naik, Director KPMG International Standards Group
07:35	Impairment	Hayley Pang, Senior Manager KPMG International Standards Group
09:25	Expected credit losses	Colin Martin, Partner KPMG in the UK
11:10	Loss-making contracts	Irina Ipatova, Associate Partner KPMG International Standards Group
12:30	New global top-up tax
13:55	Closing comments	Reinhard Dotzlaw

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“Demand is growing from users and investors for meaningful disclosures. Connectivity of those disclosures between the front and back of an annual report is also critical.”

Reinhard Dotzlaw

Patouche Van Staaij

Executive Director, Audit

KPMG in Belgium

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Areas of focus for 2022 year ends

Patouche Van Staaij

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