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IFRIC agenda decisions | Passing the baton Aug 26, 2026

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After seven years, KPMG Global IFRS Leader Brian O’Donovan has stepped down from his role as a member of the IFRS® Interpretations Committee – the IFRIC. Now joining the Committee is Volker Specht, Chief Accountant with KPMG in Germany. In this podcast, Brian and Volker discuss the role of the Committee, its key strengths and some headline challenges for the future.

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.

Areas of focus for 2025 year ends Dec 11, 2025

Show notes

Hosted by Brian O’Donovan, this episode takes as its central theme the need to achieve clarity in financial reporting amid significant uncertainty. It delivers insights from KPMG specialists on a range of topics – including getting ready for IFRS 18 Presentation and Disclosure in Financial Statements, and embracing the challenge of sustainability reporting.

Cryptoassets and stablecoins | Accounting and tax considerations Nov 17, 2025

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Cryptoassets continue to be in the spotlight. Any company considering investing needs to understand the accounting and tax implications to make informed decisions. This podcast features input from Julia LaPointe (Associate Partner, KPMG International Standards Group), Charlotte Lo (Partner, Accounting Advisory Services, Banking & Asset Management, KPMG UK) and Susanne Dixon (Partner, Tax, KPMG UK).

EU Omnibus proposals | What do they mean for your company? Mar 19, 2025

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The European Commission is seeking to simplify the reporting burden for companies. Under its recent package of proposals, only the largest companies would report under European Sustainability Reporting Standards (ESRS). In this podcast, Jan A. Müller (Partner, KPMG in Germany) and Katharina Gädeke (Partner, Regulatory Advisory, KPMG in Germany) discuss the proposals and what they might mean for different companies that have already reported or are preparing to report under ESRS.

Areas of focus for 2024 year ends Nov 27, 2024

Show notes

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 statements and all other publicly available information.

Areas of focus for 2023 year ends Dec 07, 2023

Show notes

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 standard is playing out in practice.

Emissions | ESG measures in executive pay packages Jul 25, 2023

Show notes

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 happening in this space.

Emissions | Net-zero commitments | Impacts on financial reporting Jul 06, 2023

Show notes

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 – the latest in our series on the impact of the transition towards net zero – Adrian King and Irina Ipatova take a closer look at what’s going on in this space.

ESG reporting | TCFD to ISSB | How does my company get there? Jun 27, 2023

Show notes

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 – Bryce Ehrhardt and Simon Weaver consider how to approach these new standards – from the standpoint of companies that already use the TCFD framework as well as those that don't.

Emissions schemes | Generating carbon credits under voluntary schemes Jun 12, 2023

Show notes

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 some pointers for companies seeking a framework to help them make financial reporting decisions around voluntary green schemes.

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