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    IFRS Today

    Our latest insights and guidance

    Financial reporting under IFRS® Accounting Standards continues to evolve and respond to investor demands for relevant, comparable and connected information in the annual report and financial statements. 

    These pages provide our insights, high-level guidance and detailed analysis.

    Our latest insights

    Climate in financial reporting

    IASB proposes illustrative examples to drive clarity and help meet investor expectations
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    Impairment assessment

    Global minimum top-up taxes in financial reports
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    Hyperinflationary presentation currency

    Proposed change for companies with a non-hyperinflationary functional currency
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    More news

    Need-to-know information in the corporate reporting and regulatory space
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    Digital hubs

    Clear on climate reporting

    Digital hub on the financial reporting impacts of climate change
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    ISSB Standards

    Digital hub on implementing the new sustainability disclosure standards
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    Uncertain times

    Digital hub on the financial reporting impacts of uncertain times
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    IFRS toolkit

    Illustrative disclosures

    Guide to condensed interim financial statements

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    Disclosure checklist

    Guide to condensed interim financial statements

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    IFRS® compared to US GAAP

    Your guide to the significant differences
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    More IFRS toolkit content

    KPMG insights on applying IFRS® Accounting Standards
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    Focus on sectors

    KPMG insights on financial and sustainability reporting developments and the potential impacts of regulatory requirements

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    Helping you to apply the insurance contracts standard, IFRS 17             
                                                                                            

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    Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards.                                                         

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    The KPMG view – IFRS Standards

    Are you clear on climate reporting?

    Key stakeholder perspectives on why being clear on climate is important

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    More insight and opinion

    Exploring topical issues in financial reporting
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    More content

    ISSB Standards Today

    Our latest insights and guidance
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    ESRS Today

    Our latest insights and guidance
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    Connected Reporting Today

    Our latest insights and guidance
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