IFRS Talks - PwC's Global IFRS podcast

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

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.

In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’).Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.

In this month's episode, Laura Kennedy is joined by Katie DeKeizer and Jan-Ben Wiese to talk about sustainability reporting.Listen in for key developments so far in 2023, what's to come, and a guide to commonly used acronyms and terms including alphabet soup, double materiality and interoperability.Guidance referred to in this episode: PwC’s global sustainability reporting page.

Join Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS Interpretations Committee meeting:Energy contracts and the ‘own-use’ exemption from financial instrument accountingMergers between a parent and its subsidiaryConsolidation when the parent is hyperinflationary but the subsidiary is not

Join Raihazah Shaikh, Mark Randall and Laura Kennedy as they discuss the latest developments under IFRS 9 classification and measurement. Topics include:An overview of what is involved in the post implementation reviewThe proposed amendments to IFRS 9 covering contractual cash flow characteristics and electronic cash payment systems.