IFRS is the language of the global capital markets. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment.
February 2024: What’s in store in 2024?
25:33Seven 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 homepagehttps://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html
January 2024: PwC's Global Investor Survey
27:15Trust, 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 2023https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html
December 2023: IFRIC Update and Net Zero Commitments
30:07Does 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 statementsPwC In depths:Impact of ESG matters on IFRS financial statementsIFRS Financial reporting considerations for entities participating in the voluntary carbon marketAccounting for green/renewable power purchase agreements
November 2023 Global minimum tax
28:22In 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.
October 2023: Speaking Sustainability
27:23In 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.
June 2023: IFRIC Update
19:12Join 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 accountingMergers between a parent and its subsidiaryConsolidation when the parent is hyperinflationary but the subsidiary is not
Episode 143 IFRS 9 Classification and Measurement
28:41Join 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 reviewThe proposed amendments to IFRS 9 covering contractual cash flow characteristics and electronic cash payment systems.
Episode142: March 2023 IFRIC Update
18:24Join 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) andPossible changes to the impairment test of cash-generating units containing goodwill.
Episode 141: Accounting for Carbon Offsets
14:07How 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.