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Accounting Publications

Accounting and Auditing Update - Issue no. 27 | October 2018

Key takeaways

  • The topics covered in this issue are as follows:

    • Ind-AS 115 – What does it mean for consumer market and retail sectors?
    • Revision in auditing of accounting estimates
    • Measurement of investments under separate financial statements
    • Regulatory updates

IFRS Notes

Key takeaways
  • ‘Hot, off the press’ update on key developments related to Ind AS and IFRS implementation in India.
  • The topics covered in this issue are as follows:
    • MCA issued Ind AS presentation format (Schedule III) for NBFCs

Voices on Reporting - Special session: Webinar on Ind AS 115 - Sector series 3

Key takeaways
  • KPMG in India organised a special session of Voices on Reporting (VOR) webinar on 30 August 2018 to discuss the key implementation issues of Ind AS 115, Revenue from Contracts with Customers to be considered by entities in the automotive sector (i.e. automotive suppliers).
  • Some of the key implementation areas which we covered are as follows
  • Dealer incentives
  • Warranties
  • Framework agreements
  • Principal versus agent evaluation, etc.

Global Publications

Mining M&A – Second half of 2017

Key takeaways
  • Although global deal volume was essentially flat half-over-half, it has not gone down for two years
  • Compared to H1 2017, North America and Asia greatly expanded their activity
  • Europe, South America, Australasia and Africa had lower volume
  • Average deal size continues to shrink to the lowest it has been in three years
Sector/LoB: Deal Advisory | Release: March 2018
Sector/LoB: Deal Advisory | Release: March 2018

Growing pains: 2018 Global CEO Outlook

Key takeaways
  • Nearly 50 per cent say that becoming the victim of a cyber-attack is a case of ‘when’, not ‘if’
  • Over a third (38 percent) say they need to reposition their business to meet the needs of Millennials
  • A return to territorialism’ is the number one threat to growth
  • More than half predict cautious revenue growth of less than 2 percent.
Sector/LoB: KPMG International | Release: March 2018
Sector/LoB: KPMG International | Release: March 2018

2018 global banking M&A trends

Key takeaways
  • The global banking M&A market demonstrated continued resilience in 2017
  • Deal volume remained relatively stable compared to 2016
  • Regional banks in the U.S. to expand and diversify; community bank consolidation to continue and accelerate
  • European banks expect medium-term regional consolidation, but domestic deal activity
Sector/LoB: Financial Services | Release: March 2018
Sector/LoB: Financial Services | Release: March 2018

Indian Publications

The 'insider' threat – Safeguarding UPSI

Key takeaways
  • Companies should strengthen its people, processes and technologies to avoid leakage of UPSI
  • Preservation of UPSI is an important duty of the company and only responsible people should have access to it
  • Companies must prepare a code of conduct policy for preventing insider trading and circulate among all employees
  • They must ensure that trading by all employees in securities are disclosed or blocked all together
Sector/LoB: Risk Consulting | Release: March 2018
Sector/LoB: Risk Consulting | Release: March 2018

Transformation of on-road automobiles to electric vehicles in India

Key takeaways
  • The Indian government has a clear agenda of moving to an Electric Vehicles (EV) only regime
  • State governments have been providing incentives to attract EVs manufacturing to fast-track their adoption
  • India accounts for the second highest number of premature deaths due to air pollution in the world
  • Transition to electric mobility can significantly ease out the pressures of balance of payment on oil
Sector/LoB: Markets and Strategy | Release: March 2018
Sector/LoB: Markets and Strategy | Release: March 2018

Expedition 3.0 — Travel and hospitality gone digital

Key takeaways
  • Technology plays a ubiquitous role in shaping the travel industry
  • Key advancements in travel revolve around five themes – mobile applications, social media, AI, big data and VR/AR
  • To differentiate themselves, existing players are honing ways to personalize customer experience, build loyalty, automate operations and gain deeper insights
  • The report portrays an immersive view on trends, challenges and consequences of digital travel
Sector/LoB: Transport, Leisure and Sports | Release: March 2018
Sector/LoB: Transport, Leisure and Sports | Release: March 2018