The KPMG view
Episodes
Areas of focus for 2025 year ends
11 Dec 2025
Contributed by Lukas
Hosted by Brian O’Donovan, this episode takes as its central theme the need to achieve clarity in financial reporting amid significant uncertainty. ...
Cryptoassets and stablecoins | Accounting and tax considerations
17 Nov 2025
Contributed by Lukas
Cryptoassets continue to be in the spotlight. Any company considering investing needs to understand the accounting and tax implications to make inform...
EU Omnibus proposals | What do they mean for your company?
19 Mar 2025
Contributed by Lukas
The European Commission is seeking to simplify the reporting burden for companies. Under its recent package of proposals, only the largest companies w...
Areas of focus for 2024 year ends
27 Nov 2024
Contributed by Lukas
Hosted by Brian O’Donovan, this episode takes as its central theme the need to drive clarity in financial reporting. It delivers insights from KPMG ...
Areas of focus for 2023 year ends
07 Dec 2023
Contributed by Lukas
Hosted by Brian O’Donovan (KPMG Global IFRS Leader), this episode addresses the current uncertain times and delivers insights from KPMG specialists ...
Emissions | ESG measures in executive pay packages
25 Jul 2023
Contributed by Lukas
Increasingly, incentives offered to executives as part of their pay packages can include delivering on a company's ESG strategy. For example, executiv...
Emissions | Net-zero commitments | Impacts on financial reporting
06 Jul 2023
Contributed by Lukas
When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and ...
ESG reporting | TCFD to ISSB | How does my company get there?
27 Jun 2023
Contributed by Lukas
The release of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the evolution of the sustainability reporting landscape ...
Emissions schemes | Generating carbon credits under voluntary schemes
12 Jun 2023
Contributed by Lukas
Companies generating carbon credits under voluntary green schemes face a number of financial reporting considerations – especially given the absence...
Emissions schemes | How do voluntary green schemes work?
27 Apr 2023
Contributed by Lukas
As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting q...
Emissions schemes | Green initiatives in the airlines industry
21 Mar 2023
Contributed by Lukas
Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As business...
Comparing international, EU and US sustainability reporting proposals
12 Jun 2022
Contributed by Lukas
Within the space of a few weeks, the International Sustainability Standards Board (ISSB™ Board), EFRAG and the SEC have all published proposed susta...
Climate-related risks – Financial reporting impacts
14 Feb 2022
Contributed by Lukas
Interconnectivity between the financial statements and the rest of the annual report on climate-related matters is a key concern for investors and reg...
Climate change – What are the impacts of climate-related risks and opportunities?
19 Jul 2021
Contributed by Lukas
All companies are facing climate-related risks and opportunities – and are making strategic decisions in response. To complement the launch of our C...
Mergers and acquisitions – Partnering with others
12 Jul 2021
Contributed by Lukas
Buying or selling a business may be a step too far for you – you may simply want to partner with others. If that’s the case, figuring out what typ...
Mergers and acquisitions – Selling a business
22 Apr 2021
Contributed by Lukas
Unlike acquiring a business, there isn’t one single IFRS standard that covers selling a business. Instead, there are several standards that you’ll...
Mergers and acquisitions – Buying a business
18 Mar 2021
Contributed by Lukas
As the world begins to emerge from the COVID-19 pandemic, merger and acquisition (M&A) activity is on the rise. Companies should be aware of the accou...
Leases – Overcoming the challenges of complying
18 Feb 2019
Contributed by Lukas
The new lease accounting standards are now effective for calendar year-end companies, both under IFRS and US GAAP. In this podcast, Dean Bell, Markus ...
Crypto-assets – Risk and governance
19 Oct 2018
Contributed by Lukas
Companies are finding that their interactions with crypto-assets are increasing. In this podcast, Andrew Schofield and Charlotte Lo examine some of th...
Introducing blockchain and cryptocurrencies
19 Jul 2018
Contributed by Lukas
In this podcast, Brian Fields and Emma Hunter deliver a high-level overview of emerging blockchain technology and discuss some of its key impacts and ...