IFRS Talks - PwC's Global IFRS podcast December 2023: IFRIC Update and Net Zero Commitments
Dec 14, 2023
Laura Kennedy, accounting expert, discusses the accounting implications of net zero commitments and climate-related matters. They explore topics such as recognizing provisions for past events, the process of publishing analysis on net zero commitments, interconnectivity between financial reporting and sustainability disclosures, and requirements of IFRS 8 operating segments.
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 5min
Requirements for Recognizing a Provision and Present Obligations as a Result of Past Events
04:53 • 3min
Process of Publishing Analysis and Impacts of Net Zero Commitments
08:08 • 4min
Interconnectivity between Financial Reporting and Climate/Sustainability Disclosures
12:06 • 12min
IFRS 8 Operating Segments and Material Item Disclosures
24:12 • 6min