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
00:00 |
Introduction |
Reinhard Dotzlaw, Partner, |
01:15 |
Climate-related matters |
Gabriela Kegalj, Partner |
04:10 |
Estimating in uncertain times |
Matthew Cook, Partner |
05:25 |
Going concern |
Genevieve Naik, Director |
07:35 |
Impairment |
Hayley Pang, Senior Manager |
09:25 |
Expected credit losses |
Colin Martin, Partner |
11:10 |
Loss-making contracts |
Irina Ipatova, Associate Partner
|
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 |
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