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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

Bringing clarity to financial statements

We outline considerations for producing a simple, sharp and relevant financial report and include a case study of a KPMG audit client.
Modified date: 16/08/2015
Case study
 

15RU-008 What’s new in financial reporting for superannuation entities?

This Reporting Update discusses financial reporting for superannuation entities for 30 June 2015. It also discusses AASB 1056 Superannuation Entities.
Modified date: 21/06/2015
Regulatory update
 

Example Superannuation Series 30 June 2014

For 30 June 2014 reporting. A possible format for annual financial statements of a superannuation fund: a defined contribution and a defined benefit.
Modified date: 14/06/2015
Regulatory update
 

Improving risk disclosures in financial reports for banks (2012/14)

The FSB Enhanced Disclosure Taskforce publishes its recommendations for improving risk disclosures by banks, Enhancing the Risk Disclosures of Banks.
Modified date: 8/10/2014
Regulatory update
 

Consolidation relief for investment funds (2012/15)

The IASB gives the green light for fair value accounting for controlled investees.
Modified date: 8/10/2014
Regulatory update
 

Improving risk disclosures for banks (2014/21)

This In the Headlines looks at the Enhanced Disclosure Task Force's second report on implementation of the recommendations it made in 2012.
Modified date: 6/10/2014
Regulatory update
 

Towards the Final Frontier: Perspectives on Insurance Accounting Proposals

We explore the business impacts for insurers from the IASB’s and FASB’s proposals for a more common framework for insurers’ financial reporting.
Modified date: 16/02/2014
Regulatory update
 

ASX50 financial reporting insights: January-June 2013

KPMG's analysis of the financial reports of the ASX50 for the 1 January 2013 to 30 June 2013 reporting season.
Modified date: 4/11/2013
Survey report
 

Insurance: IFRS 4 Phase II – revised exposure draft

An outline of specific areas for comment on IASB's revised exposure draft of IFRS 4 Phase II for Insurance sector.
Modified date: 1/07/2013
Regulatory update