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      News

      Investor-focused management commentary | 15 July 2025

       

      Quick fix amendments to ESRS | 15 July 2025

       

      New amendments simplify EU Taxonomy | 10 July 2025

       

      Enhancing the SASB Standards | 7 July 2025

       

      IFRIC agenda decisions | 3 July 2025

       

      Pillar Two top-up taxes in financial reports | 30 June 2025

       

      Recharges | 30 June 2025

       

      Presentation and disclosure | 30 June 2025

       

      Uncertain times digital hub | How should companies account for hyperinflationary economies? | 25 June 2025

       

      Telling your transition story | 24 June 2025

       

      IFRS 16 – Review of the leases standard | 18 June 2025

       

      Banks’ sustainability-related disclosures | 17 June 2025

       

      Insurers’ sustainability-related disclosures | 11 June 2025

       

      Sustainability reporting – Disclosure checklist | 29 May 2025

       

      Uncertain times digital hub | What are the accounting implications for insurers? | 23 May 2025

       

      ESRS: Providing feedback on simplification | 8 May 2025

       

      ISSB Standards | Clarifying IFRS S2 | 30 April 2025

       

      ISSB Standards | Financed and facilitated emissions | 30 April 2025

       

      Uncertain times digital hub | Import tariffs – What’s the impact on your financial reporting? | 17 April 2025

       

      Insurers’ 2024 annual financial statements | 15 April 2025

       

      Simplifying ESRS | 10 April 2025

       

      EU releases Omnibus proposals | 3 April 2025

       

      Uncertain times digital hub | What is the impact of external events on interim financial statements? | 25 March 2025

       

      Real-time ESRS | 20 March 2025

       

      Uncertain times digital hub | How will new import tariffs affect impairment testing of non-current assets? | 18 March 2025

       

      Clear on climate reporting hub | The impact of climate-related matters on impairment testing of non-current assets | 18 March 2025

       

      IFRS for SMEs® updated | 27 February 2025

       

      Key features of ESRS | 24 January 2025

       

      Reducing disclosures for subsidiaries | 14 January 2025

       

      Updating how IFRS Standards are set | 13 January 2025

      Nature-dependent electricity contracts | 18 December 2024

       

      Global minimum top-up taxes in financial reports | 10 December 2024

       

      Guides to financial statements | Banks – Illustrative disclosures | 9 December 2024

       

      Guides to financial statements | Investment funds – Illustrative disclosures | 4 December 2024

       

      IFRS compared to US GAAP handbook | 25 November 2024

       

      ESMA enforcement priorities for 2024 | 25 November 2024

       

      ISSB Standards | Understanding what to report | 22 November 2024 

       

      Assessing materiality | 21 November 2024

       

      Changes to provisions on the horizon | 12 November 2024 

       

      ESRS Foundations | 31 October 2024 

       

      Guides to financial statements | Insurers – Illustrative disclosures | 17 October 2024 

       

      Fair value measurement handbook | 30 September 2023

       

      Guides to annual financial statements | Illustrative disclosures and Disclosure checklist | 26 September 2024

       

      Applying the equity method | 19 September 2024

       

      Insights into IFRS® – Our latest thinking | 10 September 2024

       

      First-time reporting under ESRSs | 15 August 2024

       

      CSRD – Your questions answered? | 15 August 2024

       

      Clear on climate reporting | Climate in financial reporting | 31 July 2024

       

      Hyperinflationary presentation currency | 25 July 2024

       

      Emissions and green schemes in financial reports | Your questions answered | 24 July 2024

       

      Annual improvements process | 18 July 2024

       

      Clear on climate reporting | 10 July 2024

       

      How companies communicate financial performance is changing | 1 July 2024

       

      ESRS implementation – EFRAG guidance | 5 June 2024

       

      Clear on climate reporting | Classification of financial assets  | 30 May 2024

       

      Settlement by electronic payments | 30 May 2024

       

      Joint guidance on interoperability | 2 May 2024

       

      Clear on climate reporting | What’s the impact on the discount rate used in testing non-current assets for impairment?  | 30 April 2024

       

      Clear on climate reporting | Net-zero commitments  | 29 April 2024

       

      ISSB Standards | What’s next for the ISSB?  | 26 April 2024

       

      Insurers’ full-year reporting under IFRS 17 and IFRS 9 | 18 April 2024

       

      Global minimum top-up taxes in financial reports | 2 April 2024

       

      Guides to condensed interim financial statements | Illustrative disclosures and Disclosure checklist | 26 March 2024

       

      Uncertain times | What is the impact of external events on interim financial statements? | 26 March 2024

       

      Acquiring insurance contracts | 21 March 2024

       

      Business combinations and impairment  | 14 March 2024

       

      Equivalence – Achieving a cost-effective regime  | 27 February 2024

       

      Uncertain times | How should companies assess and account for multiple exchange rates and lack of exchangeability? | 7 February 2024

      Sustainability assurance – Proposed standard | 13 December 2023  

       

      Clear on climate reporting | What’s the impact on useful lives and residual values of PP&E and intangible assets?  | 7 December 2023

       

      Clear on climate reporting | What’s the impact on cash flow projections used for impairment testing of non-financial assets? | 7 December 2023  

       

      Financial liability or equity? | 4 December 2023

       

      Clear on climate reporting | Have you disclosed the impacts of climate-related matters clearly?  | 29 November 2023

       

      Business combinations under common control | 17 November 2023

       

      ESMA enforcement priorities for 2023 | 15 November 2023

       

      Financial reporting in uncertain times resource centre | 1 November 2023

       

      Time to reverse impairment losses on non-financial assets? | 31 October 2023

       

      Moving to hybrid working – Is your leased office space impaired? | 31 October 2023

       

      Share-based payments – IFRS 2 handbook | 30 October 2023 

       

      Applying materiality when preparing financial statements | 28 September 2023

       

      Insurers’ half-year reporting under IFRS 17 and IFRS 9 | 27 September 2023

       

      The ISSB's future priorities | 6 September 2023

       

      ISSB Standards | Incorporating industry-specific materials | 31 August 2023

       

      ISSB Standards | Updating estimates in comparatives | 31 August 2023

       

      ISSB Standards | Timing of sustainability reporting | 31 August 2023

       

      ISSB Standards | Guidance on topics other than climate | 31 August 2023

       

      ISSB Standards | Understanding the scope of reporting | 31 August 2023

       

      ISSB Standards | Making the requirements proportionate | 31 August 2023

       

      Lack of exchangeability | 24 August 2023

       

      Key features of the ISSB Standards | 20 July 2023

       

      Accounting for voluntary carbon credits | 12 July 2023

       

      ESRS | Responding to ESRS proposals | 12 July 2023

       

      Insurers' first reporting under IFRS 17 and IFRS 9 | 23 June 2023

       

      Insurers' climate-related disclosures | 14 June 2023

       

      Disclosure of supplier finance arrangements | 31 May 2023

       

      IFRS 9 – Review of impairment requirements | 31 May 2023

       

      Global minimum top-up tax | 23 May 2023

       

      2022 insurers' reporting on IFRS 17 and IFRS 9 | 13 April 2023

       

      ISSB Standards | Introducing a climate-first option | 06 April 2023

       

      Issued financial guarantee contracts | 27 March 2023

       

      The future of the GHG Protocol | 12 March 2023

       

      Lease liability in a sale-and-leaseback | 28 February 2023

       

      ISSB Standards | Commercially-sensitive opportunities | 24 January 2023 

       

      ISSB Standards | Identifying reasonable and supportable information | 24 January 2023

       

      ISSB Standards | Disclosing judgements, assumptions and estimates | 24 January 2023

       

      ISSB Standards | Greenhouse gas emissions | 24 January 2023

       

      ISSB Standards | Scope 3 emissions | 24 January 2023

       

      ISSB Standards | Disclosing transition plans and targets | 24 January 2023

       

      ISSB Standards | Using climate-related scenario analysis | 24 January 2023

       

      Uncertain times | Impacts of inflation and interest rates on impairment | 16 Janaury 2023

      Real estate leases | 8 December 2020

       

      IFRS 17 First impressions | 29 July 2020 | Insurance

       

      IFRS 16 – Lease term | 14 July 2020 | Leases handbook

       

      IFRS 17 – Final amendments are out now | 25 June 2020 | IFRS Insurance

       

      Videos, podcasts and blog posts

      EU Omnibus proposals | (podcast) 19 March 2024