• 1000

Your essential year-end guide

Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Accounting Standards by illustrating one possible format. 

This edition (PDF 2.2 MB) is based on a fictitious tax-exempt open-ended single-fund investment company, which is not a first-time adopter of IFRS Standards. 

It reflects standards in issue at 30 November 2021 that are required to be applied by an entity with an annual period beginning on 1 January 2021. This edition also includes an appendix showing a statement of cash flows prepared using the indirect method.

Find out more

Climate change and financial reporting

All companies are facing climate-related risks and opportunities and are making strategic decisions in response – including around their transition to a low-carbon economy.

Our Climate change financial reporting resource centre provides FAQs to help companies identify the potential financial statement impacts for their business.

Financial reporting in uncertain times

Your company, your employees and your customers are likely to be facing challenges in these uncertain times. COVID-19, natural disasters, geopolitical events such as the Ukraine-Russia conflict and inflation are just some of the major issues driving global economic uncertainty today.

This evolving uncertainty creates a variety of issues and risks, including changes in consumer demand, disrupted supply chains, staff shortages, increased market volatility and changes to the way we work. 

The articles, blogs and podcasts in our Uncertain times financial reporting resource centre explore the potential accounting and disclosure implications for your company.

You can also follow 'KPMG IFRS' on LinkedIn and check out IFRS Today for the latest content and topical discussion on IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.