IFRS Talks - PwC's Global IFRS podcast March 2024: IFRIC Update
Mar 14, 2024
Exploring climate-related commitments, IFRS 3, and IFRS 9 post-implementation review. Discussion on provisions for greenhouse gas emissions, net zero transformation commitments, and contingent payments in acquired businesses. Review of accounting scenarios and challenges in implementing IFRS 9 rules
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 4min
Climate-Related Obligations Analysis
04:18 • 8min
Analysis of Payments Contingent on Continued Employment in Acquired Businesses
12:33 • 2min
Accounting Committee Feedback on Handling Payments for Post Combination Services
14:34 • 2min
Discussion on IFRS 9 Post-Implementation Review and Key Challenges
16:39 • 4min