

February 2024: What’s in store in 2024?
Feb 22, 2024
2024 is set to be an exciting year for IFRS with the introduction of new standards IFRS 18 and IFRS 19. The podcast discusses the changes in financial reporting standards, the complexities of hedge accounting for virtual power purchase agreements, and anticipated amendments for 2024 IFRS standards. Special guests share insights on business combinations, disclosures, and goodwill tests, as well as discussions on equity method applications and provisions.
Chapters
Transcript
Episode notes
1 2 3 4 5
Introduction
00:00 • 3min
Changes in Financial Reporting Standards and Impact on Accounting Practices
02:51 • 15min
Navigating the Own Use Exception in Renewable Energy Transactions
18:06 • 2min
Complexities of Hedge Accounting for Virtual Par Purchase Agreements under IFRS 9
20:20 • 2min
Anticipated Amendments and Consultations for 2024 IFRS Standards
22:24 • 3min