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Emissions schemes | How do voluntary green schemes work? Apr 27, 2023

Show notes

As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting questions on their accounting treatment.

In this podcast – the second in our series on the impact of this transition on financial reporting under IFRS® Accounting Standards – Allison McManus and Irina Ipatova look specifically at how voluntary green schemes work.

‘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.

Emissions schemes | Green initiatives in the airlines industry Mar 21, 2023

Show notes

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 under IFRS Accounting Standards – Mark Wrigglesworth and Irina Ipatova look specifically at green initiatives in the airlines industry.

Comparing international, EU and US sustainability reporting proposals Jun 12, 2022

Show notes

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. Some are more detailed than others, and some cover wider issues for a wider stakeholder group. All of them represent significant steps towards greater connectivity between sustainability reporting and financial reporting.

In this podcast, hosted by Reinhard Dotzlaw, the three leaders of the KPMG global corporate and sustainability reporting team offer a high-level overview of the proposals.

‘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.

Climate-related risks – Financial reporting impacts Feb 14, 2022

Show notes

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 to close this information gap by enhancing their disclosures of the impact of climate-related matters.

In this podcast, Reinhard Dotzlaw asks authors of some of the most recent articles published on our Climate change financial reporting resource centre to each give an insight into how you and your company might best tell your story.

Climate change – What are the impacts of climate-related risks and opportunities? Jul 19, 2021

Show notes

All companies are facing climate-related risks and opportunities – and are making strategic decisions in response.

To complement the launch of our Climate change financial reporting resource centre, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impact their financial statements.

Mergers and acquisitions – Partnering with others Jul 12, 2021

Show notes

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 type of transaction you have entered into can be tricky. The accounting really depends on whether you are jointly controlling a business, you’re buying a share in another company or simply bringing in investors by issuing shares of one of your companies. In this podcast, Andrea Schriber and Tara Smith discuss these scenarios.

Mergers and acquisitions – Selling a business Apr 22, 2021

Show notes

Unlike acquiring a business, there isn’t one single IFRS standard that covers selling a business. Instead, there are several standards that you’ll need to consider along the way, from when you first start thinking about selling a business right up until the cash is in the bank. In this podcast, Peter Carlson and Julia LaPointe look at the relevant IFRS Standards and consider the steps that companies should consider in accounting for the sale of a business.

Mergers and acquisitions – Buying a business Mar 18, 2021

Show notes

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 accounting requirements before the transaction takes place so the implications can be considered as the deal is being negotiated. In this podcast, Andrea Schriber and Julia LaPointe look at the relevant IFRS Standards, including IFRS 3 Business Combinations, and address the key points that companies should consider in accounting for any acquisition.

Leases – Overcoming the challenges of complying Feb 18, 2019

Show notes

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 Kreher and Brian O’Donovan discuss the findings of KPMG’s Global Lease Accounting Survey and explore what companies can do to overcome the challenges of complying.

'IFRS'is a registered trademark of the IFRS Foundation and is 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 trademarks are in use and/or have been registered.

Crypto-assets – Risk and governance Oct 19, 2018

Show notes

Companies are finding that their interactions with crypto-assets are increasing. In this podcast, Andrew Schofield and Charlotte Lo examine some of the risk and governance issues that management and audit committees need to bear in mind.

'IFRS' is a registered trademark of the IFRS Foundation and is 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 trademarks are in use and/or have been registered.

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