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Accounting Publications

Accounting and Auditing Update

Issue no. 41| December 2019
Key takeaways
  • The topics covered in this issue are as follows:
    • Leases: Emerging implementation challenges
    • Recent ITFG clarifications
    • Regulatory updates

Accounting and Auditing Update

Issue no. 40| November 2019
Key takeaways
  • The topics covered in this issue are as follows:
    • Accounting for investments in a subsidiary in separate financial statements
    • Interest rate reforms: Issue of first-phase IFRS amendments
    • ISA 540 (revised) – considerations for management
    • Regulatory updates

Accounting and Auditing Update

Issue no. 39| October 2019
Key takeaways
  • The topics covered in this issue are as follows:
    • Ind AS 116, Leases: Emerging implementation challenges - Part 2
    • Ind AS 115 disclosures – an analysis of Nifty50 annual reports
    • Accounting for guarantee fee paid to a party other than a lender
    • Regulatory updates.

Global Publications

Realising blockchain’s potential

Key takeaways
  • Organisations should not jump blindly into blockchain implementations without a holistic picture of risks
  • To achieve the most value from blockchain, organisations must be responsible for its safety and security
  • Conducting a blockchain risk assessment and addressing key risks could help leverage its efficiencies and cost-effectiveness
  • Our professionals use a five-level maturity scale to assess the robustness of controls over specific activities.
Sector/LoB: KPMG International | Release: September 2018
Sector/LoB: KPMG International | Release: September 2018

Intelligent automation - Fueling next-generation

Key takeaways
  • Demand for traditional outsourcing services has wavered in the advent of competing delivery models
  • While outsourcing has at times failed as a source of innovation in the past, targeted opportunities exist in the future
  • Successful future outsourcing models will make greater use of advanced technologies
  • They will rely on a menu of standardised service offerings and differentiate themselves on how services are delivered.
Sector/LoB: SSOA | Release: August 2018
Sector/LoB: SSOA | Release: August 2018

Venture Pulse – Q3 2018

Key takeaways
  • In this edition, we look at:
  • The massive strength of VC markets in the U.S. and Asia
  • The resurgence in the number of new unicorn companies
  • Growing VC investor interest in the co-working space
  • The focus on investments and partnering in autotech and urban mobility.
Sector/LoB: KPMG Enterprise | Release: October 2018
Sector/LoB: KPMG Enterprise | Release: October 2018

Indian Publications

India’s CSR reporting survey 2018

Key takeaways
  • Majority (95 per cent) of surveyed PSUs disclosed their CSR Policy and provided web-link compared to only 55 per cent during 2014-15, up by over 73 per cent.
  • There has been a 10 per cent increase in Indian origin companies that have a stand-alone CSR committee during the current year, from 79 per cent during 2014-15.

Customer experience: the new operational excellence

Key takeaways
  • Personalisation has the highest impact on loyalty and advocacy.
  • Brands that are front runners in personalization of service stay ahead of competition
  • Establishing a sense of Integrity and building trust with a brand is critical for the Indian customer
  • Indian customers want their traditional in-store experience as well as the ease and convenience of an e-commerce experience.
Sector/LoB: Consumer Markets | Release: August 2018
Sector/LoB: Consumer Markets | Release: August 2018

Ind AS: Practical perspectives (NBFCs)

Key takeaways
  • The new framework provides a forward looking expected credit loss framework
  • The ECL norms are likely to result in enhanced loan loss provisions as they also apply to off balance sheet items
  • Objective is to recognise lifetime ECL for financial instruments that have seen significant increase in credit risk since origination
  • The standard also requires companies to segment their loan outstanding based on the risk profiles.
Sector/LoB: Consumer Markets | Release: September 2018
Sector/LoB: Consumer Markets | Release: September 2018