The uncertainty around Brexit may impact a company’s balance sheet and profit or loss – and therefore its KPIs. It presents challenges to many companies – both UK and non-UK – when preparing estimates and forward-looking assessments. To follow up on the last episode, Tim Copnell, Pamela Taylor and Irina Ipatova look in more detail at some of the specific international financial reporting challenges arising from Brexit. 'IFRS' is a registered trademark of the IFRS Foundation and is 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 trademarks are in use and/or have been registered.