KPMG Global IFRS Institute

Sustainability assurance – Proposed standard

Audit and assurance standard setter seeks views

Financial liability or equity?

Proposals could cause changes to classification of financial instruments and add more disclosures

Global minimum top-up taxes in 2023 reports

Your questions answered

ESMA enforcement priorities for 2023

Calling for transparency and consistency within annual reports

Share-based payments – IFRS 2 handbook

Detailed guidance and illustrative examples to clarify practical application

Annual illustrative disclosures

Helping you tell your company's story

Applying materiality when preparing financial statements

Companies encouraged to apply materiality and to provide company-specific disclosures

More news

Areas of focus for 2023 year ends

Addressing stakeholder expectations in uncertain times

IFRIC agenda decisions – Climate-related commitments

Accounting for net zero

Emissions

ESG measures in executive pay packages

More blogs, podcasts and videos

Banks – 2023 illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards

Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP

IFRS® compared to US GAAP

Your guide to the significant differences

Your IFRS toolkit

Banks

KPMG insights on financial and sustainability reporting developments and the potential impacts of regulatory requirements

Insurance

Helping you to prepare for the new insurance contracts standard, IFRS 17

Investment funds

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards.

Ready for ESG reporting?

Key decisions have been made — it’s time to get ready.

Environmental, social and governance (ESG)

Unlock the power of ESG to transform your business and build a more sustainable future.

ESG assurance in audit

Providing ESG assurance over what matters to stakeholders.