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.

      Driving clarity in financial reporting

      Driving clarity in financial reporting

      Your practical guide to applying IFRS Accounting Standards

      Climate-related matters

      Key stakeholder perspectives on why being clear on climate is important

      Benchmarking insurers’ sustainability-related disclosures in the 2024 reporting cycle

      Benchmarking banks’ sustainability-related disclosures in the 2024 reporting cycle

      Helping you identify potential issues for your business

      What are the impacts of climate-related risks and opportunities?

      Emissions series

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

      Generating carbon credits under voluntary schemes

      ESG measures in executive pay packages

      How do voluntary green schemes work?

      Net-zero commitments | Impacts on financial reporting

      Green initiatives in the airlines industry

      IFRIC agenda decisions

      Our latest insights on the IFRS Interpretations Committee and its decisions

      Mergers and acquisitions

      Accounting for combinations under IFRS® Accounting Standards

      Key points to consider under IFRS® Accounting Standards

      Key points to consider under IFRS® Accounting Standards

      More insights

      Three things to consider in your financial statements

      More content

      Exploring topical issues in connected reporting

      Exploring topical issues in ESG reporting