Your essential year-end guide

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Accounting Standards by illustrating one possible format. 

This edition (PDF 1.45 MB) is based on a fictitious tax-exempt open-ended single-fund investment company, which is not a first-time adopter of IFRS Accounting Standards. 

It reflects standards in issue at 30 November 2022 that are required to be applied by an entity with an annual period beginning on 1 January 2022.

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Financial reporting in uncertain times

Many companies are likely to be facing challenges in these uncertain times. External events such as COVID-19, geopolitical affairs and natural disasters are just a few of the major global issues driving global economic uncertainty today.

Preparers should carefully evaluate and consider the impact of external events on their 2022 financial reporting and provide relevant entity-specific disclosures.

Our Financial reporting in uncertain times resource centre includes articles, blogs and podcasts to help you better understand the accounting and disclosure implications for your fund.

Climate change and financial reporting

All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy.

Our Climate change financial reporting resource centre provides FAQs to help entities identify the potential financial statement impacts for their business.

Also, the International Sustainability Standards Board (ISSB) has published a proposed climate-related disclosures standard. For more on this and related developments, see our Sustainability reporting web page.

You can also follow 'KPMG IFRS' on LinkedIn and check out IFRS Today for the latest content and topical discussion on IFRS Accounting Standards.

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