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1 General

KPMG N.V. (the Company) is the holding company of companies that operate in the Assurance or Advisory business segments. Read more over 1 General

2 Basis of preparation

The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (EU IFRS) and with Section 2:362(9) of the Dutch Civil Code. Read more over 2 Basis of preparation

3 Significant accounting policies

The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements and by all companies included in the consolidation, except those explained in Note 2.5, which address changes in Read more over 3 Significant accounting policies

4 Segment reporting

An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group’s other components. Read more over 4 Segment reporting

5 Revenue

The Group generates revenue primarily from single or multiple performance obligations to deliver assurance and advisory services. The main component of these contracts is labor. Read more over 5 Revenue

6 Other income

Other sources of income include amounts billed to third parties for services other than assurance and advisory services. Read more over 6 Other income