Areas of focus for 2022 year ends

Accounting in uncertain times

Accounting in uncertain times

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



Reinhard Dotzlaw, Partner,
Global IFRS leader, KPMG in Canada


Climate-related matters

Gabriela Kegalj, Partner
KPMG in Canada


Estimating in uncertain times

Matthew Cook, Partner
KPMG International Standards Group


Going concern

Genevieve Naik, Director
KPMG International Standards Group



Hayley Pang, Senior Manager
KPMG International Standards Group


Expected credit losses

Colin Martin, Partner
KPMG in the UK 


Loss-making contracts 

Irina Ipatova, Associate Partner
KPMG International Standards Group



New global top-up tax


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


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