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In our October episode, Laura Kennedy is joined by Olaf Pusch to talk about the new accounting standard - IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’. The new standard will lower the costs of financial reporting by reducing disclosure requirements for eligible subsidiary financial statements.
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In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting.
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In this month's episode Laura is joined by Eleanor Larner and Katie DeKeizer to hear about PwC's Global CSRD Survey 2024, key sustainability reporting implementation challenges and new application guidance.
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In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.
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Laura and Gary are joined by Nick Barlow from the IASB's technical staff, to talk about the new standard - IFRS 18 Presentation and Disclosures in Financial Statements.
IASB IFRS 18 implementation support page
https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ifrs-18/
PwC In brief ‘IFRS 18 is here: redefining financial performance reporting’
https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html -
In this special edition, Laura is joined by Craig Smith from the IASB technical staff, for an overview of the IASB's latest consultation on proposals aimed at improving reporting about acquisitions.
Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (open for comment until 15 July 2024)
https://www.ifrs.org/news-and-events/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/ -
Climate-related commitments, post-acquisition handovers and the IFRS 9 post-implementation review.
In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the March 2024 IFRS Interpretations Committee meeting.
Find out more at PwC’s IFRS Talks
https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html -
Seven years since the IASB issued its most recent Standard (IFRS 17), 2024 is set to be the year of IFRS 18 and IFRS 19. And that 's not all. This month Laura is joined by Marie Kling and Netta Mikkilä to take a look at the IASB's standard-setting agenda for the year.
Find out more at PwC’s IFRS Talks homepage
https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html -
Trust, tech and transformation.
As we kick-off the new year, Laura Kennedy is joined by PwC’s Global Reporting Leader Nadja Picard, and Eleanor Larner from our global investor engagement programme to find out what investor’s want to know about how companies are managing crises and staying resilient, while creating and protecting long-term value in today’s fracturing world.
PwC’s Global Investor Survey 2023
https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html -
Does a company need to record a balance sheet liability for the costs associated with its net zero commitments?
In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge and Scott Bandura for a special edition of our IFRIC Update, focusing on accounting implications of net zero commitments, as well as other climate-related matters.
Guidance referred to in this episode:
PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial statements)
PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statements
PwC In depths:
Impact of ESG matters on IFRS financial statements
IFRS Financial reporting considerations for entities participating in the voluntary carbon market
Accounting for green/renewable power purchase agreements -
In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’).
Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.
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In this month's episode, Laura Kennedy is joined by Katie DeKeizer and Jan-Ben Wiese to talk about sustainability reporting.
Listen in for key developments so far in 2023, what's to come, and a guide to commonly used acronyms and terms including alphabet soup, double materiality and interoperability.
Guidance referred to in this episode: PwC’s global sustainability reporting page. -
Join Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS Interpretations Committee meeting:
Energy contracts and the ‘own-use’ exemption from financial instrument accounting
Mergers between a parent and its subsidiary
Consolidation when the parent is hyperinflationary but the subsidiary is not -
Join Raihazah Shaikh, Mark Randall and Laura Kennedy as they discuss the latest developments under IFRS 9 classification and measurement. Topics include:
An overview of what is involved in the post implementation review
The proposed amendments to IFRS 9 covering contractual cash flow characteristics and electronic cash payment systems. -
Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include:
Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary;
Potential annual improvements on the accounting for lease payments forgiven (IFRS 9 and IFRS 16) and
Possible changes to the impairment test of cash-generating units containing goodwill. -
How to account for carbon offsets and related costs? Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives on the accounting for carbon offsets and related costs from the perspective of a purchaser and the perspective of a project developer.
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What do investors want to know about this reporting season? In this podcast, Hilary Eastman and Eleanor Leach join Raihazah Shaikh to share their perspectives.
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Join Raihazah Shaikh and Henry Daubeney as they take stock of sustainability related reporting covering the three proposals, the ISSB S1 and S2 exposure drafts, the European Sustainability Reporting Standards (ESRS) and the SEC proposed climate rule. They also look ahead to developments that are expected in 2023
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Join Raihazah and Karsten Ganssauge for an update on the November 2022 IFRS Interpretations Committee meeting. Topics include assessing the definition of a lease when considering substitution rights and potential annual improvements to existing IFRS standards.
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Join Raihazah Shaikh and Laura Kennedy for an overview of the accounting considerations in a rising inflation and interest rate environment. Topics include key themes to consider on the impact to the measurement and disclosures; examples of areas that might be impacted, and examples of where additional disclosures might need to be considered in accordance with IAS 1.
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