Your company, your employees and your customers are likely to be facing challenges in these uncertain times. Geopolitical events, natural disasters, climate effects and inflationary pressures continue to drive uncertainty across the globe.
Such uncertainty brings numerous issues and risks for companies, including shifts in consumer demand, disrupted supply chains, staff shortages and increased market volatility.
These articles, blogs and podcasts explore the potential accounting and disclosure implications for your company.
In addition, our dedicated Climate change financial reporting resource centre provides additional resources to help you identify the potential financial statement impacts for your business of climate-related risks and opportunities.
And KPMG’s Global Economic Outlook identifies and discusses some of the risks – and opportunities – that are facing governments and organisations in selected economies, which may help you to better understand what the short-term future may hold, and to consider the potential financial reporting implications.
- How will higher interest rates and inflation affect impairment testing of non-financial assets?
- War and conflict – What are the impacts on accounting for investees?
- War and conflict – What are the implications for fair value measurement?
- War and conflict – Have non-financial assets become impaired?
- Are fair values appropriately determined and disclosed?
- 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?
- Time to reverse impairment losses on non-financial assets?
- Moving to hybrid working – Is your leased office space impaired?
- How should companies account for hyperinflationary economies?
- How should companies assess and account for lack of currency exchangeability?
- Does ECL measurement appropriately reflect the impact of 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 companies considered changes to the terms of their borrowings?
- 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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