IFRS Today

Nov 27 2024 17 ep. 12 mins 141

IFRS Today Podcast artwork

KPMG’s podcast series on the most topical issues in financial and sustainability reporting

Copy RSS

Subscribe on Podcast Addict

Areas of focus for 2024 year ends

Nov 27 2024 20 mins

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 specialists on a range of topics – including climate-related matters, valuation and impairment, changes to presentation and new disclosures and, finally, the growing importance of connectivity between a company’s financial stateme

Areas of focus for 2023 year ends

Dec 07 2023 19 mins

Hosted by Brian O’Donovan (KPMG Global IFRS Leader), this episode addresses the current uncertain times and delivers insights from KPMG specialists on a range of topics – including climate-related risks and connectivity, valuation and impairment, implications of the new global top-up tax, disclosing material accounting policies and finally, how the new insurance contracts stand

Emissions | ESG measures in executive pay packages

Jul 24 2023 14 mins

Increasingly, incentives offered to executives as part of their pay packages can include delivering on a company's ESG strategy. For example, executive bonuses based in part on progress towards a company's net-zero target. In this podcast – the latest in our series on the impact of the transition towards net zero – Rachel Tucker and Anthony Voigt take a closer look at what’s

Emissions | Net-zero commitments | Impacts on financial reporting

Jul 06 2023 13 mins

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 their potential financial reporting impacts. Stakeholder expectations are high, and if a company is to successfully communicate its progress towards net-zero goals, meaningful and connected disclosures will be crucial. In this podcast

ESG reporting | TCFD to ISSB | How does my company get there?

Jun 27 2023 11 mins

The release of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the evolution of the sustainability reporting landscape towards high-quality mandatory reporting. We now have a clear global baseline for investor-focused sustainability reporting that local jurisdictions can build on. In this podcast – the first in a new series focusing on ESG reporting

Emissions schemes | Generating carbon credits under voluntary schemes

Jun 12 2023 9 mins

Companies generating carbon credits under voluntary green schemes face a number of financial reporting considerations – especially given the absence of requirements under IFRS® Accounting Standards that apply specifically to these schemes. In this podcast – the latest in our series on the impact of the transition towards net zero – Allison McManus and Irina Ipatova provide s

Emissions schemes | How do voluntary green schemes work?

Apr 27 2023 8 mins

Emissions schemes | How do voluntary green schemes work?

Emissions schemes | Green initiatives in the airlines industry

Mar 21 2023 12 mins

Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As businesses embrace new arrangements and operational changes to hit their net-zero targets, they face both challenges and opportunities. In this podcast – the first in a new series on the impact of this transition on financial reporting unde

Comparing international, EU and US sustainability reporting proposals

Jun 12 2022 11 mins

Within the space of a few weeks, the International Sustainability Standards Board (ISSB™ Board), EFRAG and the SEC have all published proposed sustainability reporting standards.

Climate-related risks – Financial reporting impacts

Feb 14 2022 16 mins

Interconnectivity between the financial statements and the rest of the annual report on climate-related matters is a key concern for investors and regulators. Investors are challenging the lack of sufficient disclosure of climate-related information in financial statements and are seeking greater transparency and clarity. The 2021 reporting season is an opportunity for companies t