IFRS Talks - PwC's Global IFRS podcast December 2023: IFRIC Update and Net Zero Commitments
Dec 14, 2023
Accounting experts Karsten Ganssauge and Scott Bandura join host Laura Kennedy to discuss the accounting implications of net zero commitments and climate-related matters. They explore the recognition of provisions and constructive obligations, accounting considerations for net zero commitments, the impact of climate change on financial reporting, and the debate around iFRS 8 operating segment disclosure requirements.
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 5min
Recognition of Provisions and Constructive Obligations
04:53 • 3min
Next Steps for Interpretation Committee and Accounting Considerations for Net Zero Commitments
08:08 • 10min
Climate Change and Financial Reporting
18:03 • 6min
iFRS 8 Operating Segments: Disclosure Requirements and Interpretation Debate
24:12 • 6min