• Industry: Transport & Logistics
  • Type: Survey report
  • Date: 23/08/2011

Logistics Insights 

Global comparability of financial statements has always been a challenge in the logistics sector given diversity of activities and the different requirements of various accounting bodies.
Logistics insights cover
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KPMG's first survey of the global logistics sector reviews the accounting, presentation and disclosure in financial statements of a number of areas that could be especially challenging for the logistics sector, areas where comparability has historically been difficult to achieve.


Key insights

  • The trend for logistics companies to become full service providers also impacts the information needed in the financial statements.
  • It is increasingly important for investors to get information about activities and results of different segments.
  • Freight forwarding, trucking and rail, as well as contract logistics are the most common reportable segments presented.
  • Companies with many different business models, from asset-heavy railway companies to asset-light forwarding companies, can be seen in the logistics sector.
  • The proposed new accounting model removing the distinction between operating and finance leases will bring some significant changes to the logistics sector.



Transport & Infrastructure

We understand financial and operational drivers of the transport and infrastructure sector, across aviation, shipping, ports, rail and road freight.