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    The KPMG view – IFRS Standards

    Exploring topical issues in financial reporting

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    Welcome to our discussion pages on topical issues in IFRS® Accounting Standards. Here we present the views of KPMG global specialists and opinion leaders.

    Our videos, blog posts and podcasts are designed to help you embed and explain the many ongoing changes in the financial reporting landscape.

    Together, they examine a range of challenges facing both preparers and users of financial statements – from applying the major new standards (and preparing for future standards) to preparing your climate-related disclosures and accounting in these uncertain times.

    Check out our content and share your views with us at KPMG IFRS on LinkedIn.

    Explore our back catalogue of videos, podcasts and blog posts.

    Climate-related matters

    Are you clear on climate reporting?

    Key stakeholder perspectives on why being clear on climate is important

    Watch now

    Insurers' climate-related disclosures

    Benchmarking insurers’ climate-related disclosures in the 2023 reporting cycle
    Read more
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    Banks' climate-related disclosures

    Benchmarking banks’ climate-related disclosures in the 2023 reporting cycle
    Read more
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    Climate-related risks | Financial reporting impacts

    Helping you identify potential issues for your business
    Listen now
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    Climate change and your financial statements

    What are the impacts of climate-related risks and opportunities?
    Listen now
    reinhard-dotzlaw

    Emissions series

    Has your public net-zero statement resulted in a constructive obligation?

    Five questions to determine if your public statement has resulted in a constructive obligation

    Watch now
    Irina Ipatova

    Emissions schemes

    Generating carbon credits under voluntary schemes
    Listen now
    Allison Mcmanus

    Emissions

    ESG measures in executive pay packages
    Listen now
    Rachel Tucker

    Emissions schemes

    How do voluntary green schemes work?
    Listen now
    Irina Ipatova

    Emissions

    Net-zero commitments | Impacts on financial reporting
    Listen now
    Adrian King

    Emissions schemes

    Green initiatives in the airlines industry
    Listen now
    Mark Wrigglesworth

    IFRIC agenda decisions

    IFRIC agenda decisions – Definition of a lease and substitution rights

    Applying existing accounting standards to new technology

    Watch now
    Brian O'Donovan

    IFRIC agenda decisions

    Our latest insights on the IFRS Interpretations Committee and its decisions
    Read more
    Pearl in oyster shell on a vignetted background

    Mergers and acquisitions

    Mergers and acquisitions – Buying a business

    Accounting for combinations under IFRS® Accounting Standards
    Listen now
    Julia Lapointe

    Mergers and acquisitions – Selling a business

    Key points to consider under IFRS® Accounting Standards
    Listen now
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    Mergers and acquisitions – Partnering with others

    Key points to consider under IFRS® Accounting Standards
    Listen now
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    Uncertain times

    Areas of focus for 2023 year ends

    Addressing stakeholder expectations in uncertain times
    Listen now
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    20 years of Insights into IFRS®

    Your practical guide to applying IFRS Accounting Standards
    Read more
    Brian O'Donovan

    More insights

    Focus on income taxes

    Three things to consider in your financial statements

    Watch now
    Irina Ipatova

    More content

    The KPMG view – Connected reporting

    Exploring topical issues in connected reporting
    Read more

    The KPMG view – ESG reporting

    Exploring topical issues in ESG reporting
    Read more

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