
Areas of focus for 2025 year ends
From The KPMG view by KPMG International
December 11, 2025 · 17 min · Episode 35
About this episode
This episode discusses the importance of clarity in financial reporting and insights on IFRS 18 and sustainability reporting.
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. ‘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.
People in this episode
Host: Brian O’Donovan
Topics covered
- financial reporting
- IFRS 18
- sustainability reporting
- clarity in reporting
- financial statements
- uncertainty
Keywords
- financial reporting
- IFRS 18
- sustainability
- KPMG
- financial statements
- uncertainty
- reporting standards
Mentioned in this episode
Organizations: KPMG, IFRS Foundation
Products: IFRS 18, IFRS, IASB, IFRIC, IFRS for SMEs, IAS, SIC
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