Areas of focus for 2022 year ends

Accounting in uncertain times

06 December 2022

1 min read

Global IFRS Institute | IFRS Today | Sustainability reporting

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, Global IFRS leader, KPMG in Canada
01:15	Climate-related matters	Gabriela Kegalj, Partner KPMG in Canada
04:10	Estimating in uncertain times	Matthew Cook, Partner KPMG International Standards Group
05:25	Going concern	Genevieve Naik, Director KPMG International Standards Group
07:35	Impairment	Hayley Pang, Senior Manager KPMG International Standards Group
09:25	Expected credit losses	Colin Martin, Partner KPMG in the UK
11:10	Loss-making contracts	Irina Ipatova, Associate Partner KPMG International Standards Group
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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