IFRS Talks - PwC's Global IFRS podcast

Gary Berchowitz, a PwC partner and IFRS Interpretations Committee member, reviews the September 2026 meeting. Topics include IFRS 18 investing categories, judgment around debt and equity investments, investment funds, and residual value under IAS 16. He also covers IFRS 9 equity disposals, IFRS 10 control reassessment, and upcoming IFRS 18 developments.

Stefan Schoenmakers, a PwC reporting specialist in London, and Josh Contant, a US-based managing director focused on complex reporting, explore refreshed guidance on common control transactions. They discuss defining these transactions, acquisition versus predecessor accounting, transferor treatment, and newly incorporated entities. The conversation also covers capital reorganizations, judgment, disclosures and related-party transparency.

Deanna Louth, PwC partner advising on rate-regulated accounting, and Mariela Isern, IASB technical staff lead on IFRS 20, explain the new IFRS 20 standard. They discuss why the standard was needed, scope and key definitions, identifying timing differences in rates, measurement using discounted cash flows, presentation and disclosure rules, and practical implementation steps for preparers.

Gary Berchowitz, PwC partner and IFRS Interpretations Committee member, offers expert commentary on June 2026 technical discussions. He highlights IFRS 18 topics ahead of the 2027 effective date. Short segments cover hypothetical adjustments, labeling and faithful representation, mixed presentation of expenses, classification of cash for businesses that invest, and power attribution in single-investor funds.

In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs).  Find out more at PwC’s IFRS Talks homepage

Olaf Pusch, a PwC corporate reporting specialist who helped redesign the illustratives, and Pankaj Gaikwad, a reporting expert on IFRS 18 implementation, share practical learnings. They cover categorization and the five P&L categories. They explain subtotals, aggregation and labeling changes. They discuss transition reconciliations, impacts on cash flow and management‑defined performance measure disclosures.

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks homepage

Katie DeKaiser, Director in PwC's Global Corporate Reporting Services team who specializes in sustainability reporting. She discusses targeted IFRS S2 amendments for financed emissions and industry disaggregation. She covers the ISSB's move on nature (BEES) to standard‑setting and key technical issues. She also reviews GHG Protocol scope 2 updates and the revised, streamlined ESRS and its new reporting reliefs.

In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements. Find out more at PwC’s IFRS Talks homepage 

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.