Your company, your employees and your customers are likely to be facing challenges in these uncertain times. COVID-19, natural disasters, geopolitical events and inflation are just some of the major issues driving global economic uncertainty today.
This evolving uncertainty creates a variety of issues and risks, including changes in consumer demand, disrupted supply chains, staff shortages, increased market volatility and changes to the way we work.
These articles, blogs and podcasts explore the potential accounting and disclosure implications for your company.
- Ukraine–Russia conflict – Have non-financial assets become impaired?
- Will taxable profits be available to recover deferred tax assets?
- Have lease assets become impaired?
- Are revenue-cycle assets recoverable?
- How might capitalisation of borrowing costs be affected?
- Recovery from COVID-19 – Time to reverse impairment losses on non-financial assets?
- Moving to hybrid working – Is your leased office space impaired?
- Does measurement of expected credit losses appropriately reflect the impact of increased economic uncertainty?
- Has the impact of increased economic uncertainty on credit risk been appropriately considered?
- How is hedge accounting impacted?
- Does a contract still meet the own use exemption?
- Have borrowers considered changes to the terms of their liabilities?
- How are expected credit losses on trade receivables impacted?
- How is a hedge of interest rate risk impacted by a payment holiday?
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