When is an economy hyperinflationary? And can R&D expenditure relating to climate-commitments create an intangible asset?In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the topics discussed at the December 2024 IFRS Interpretations Committee meeting.Find out more at PwC’s IFRS Talks homepage   https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

In our October episode, Laura Kennedy is joined by Olaf Pusch to talk about the new accounting standard - IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’. The new standard will lower the costs of financial reporting by reducing disclosure requirements for eligible subsidiary financial statements.

Karsten Ganssauge, an expert in IFRS Interpretations, shares insights from the September 2024 IFRS Interpretations Committee meeting. The discussion covers the complexities of accounting for guarantees and tuition fee revenue recognition. Ganssauge highlights pollutant pricing mechanisms and their relevance in sustainability reporting. He also addresses the post-implementation review of IFRS 16 leases, noting areas for improvement. Lastly, he touches on the transition from IAS 1 to IFRS 18, emphasizing practical implications for past decisions.

In this month's episode Laura is joined by Eleanor Larner and Katie DeKeizer to hear about PwC's Global CSRD Survey 2024, key sustainability reporting implementation challenges and new application guidance.

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.

Laura and Gary are joined by Nick Barlow from the IASB's technical staff, to talk about the new standard - IFRS 18 Presentation and Disclosures in Financial Statements.IASB IFRS 18 implementation support pagehttps://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ifrs-18/PwC In brief ‘IFRS 18 is here: redefining financial performance reporting’https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html

In this special edition, Laura is joined by Craig Smith from the IASB technical staff, for an overview of the IASB's latest consultation on proposals aimed at improving reporting about acquisitions.Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (open for comment until 15 July 2024)https://www.ifrs.org/news-and-events/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/

Climate-related commitments, post-acquisition handovers and the IFRS 9 post-implementation review.In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the March 2024 IFRS Interpretations Committee meeting.Find out more at PwC’s IFRS Talks https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

Seven 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

Trust, 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