IFRS Talks - PwC's Global IFRS podcast

In August 2020 the IASB concluded their IBOR reform project and issued the Phase 2 amendments.  Chris Raftopoulos, Marie Kling and Mark Randall recap on Phase 2 and explain the key amendments - scope, contractual cash flow relief and hedge accounting. 

Karsten Ganssauge talks through the September IFRIC Agenda. How to account for a sale and leaseback in a corporate wrapper and a proposed Board amendment to IAS 12, Taxes.

EP 92: Join Ruth Preedy and Katie Woods as they talk through the judgements involved to account for revenue contracts over time.

In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.)

This podcast looks back at the last 33 years of the accounting life and times of Sandra Thompson, Global IFRS Financial Instrument Leader, PwC UK; her favourite accounting standards, proudest moments, and hints and tips on being a financial statement reviewer. 

Join PwC professionals as they discuss the proposed changes to the statement of profit and loss exposure draft in 20 minutes.

This podcast looks back at the last 38 years of the accounting life and times of Tony Debell, Global IFRS Technical Leader for 14 of those years; his favourite accounting standards, proudest moments, biggest changes in standard setting and his hints and tips on being an IFRS guru and financial statement reviewer.

Sandra Thompson (PwC UK) and Scott Bandura (PwC Canada) explain the latest on COVID-19 rent concessions. What is in scope of the amendment to IFRS 16? When is it effective? And what do lessors do even though they are not included in the amendment? 

Do you have intangibles that you use and then sell? Do you control subsidiaries that will pay tax when they distribute profits? Do you have sale and leaseback arrangements with variable leaseback payments? Are you engaged in supply chain financing or reverse factoring? If the answer to any of these is yes, listen to Karsten Ganssauge's (PwC Germany) summary of the June IFRIC meeting. 

PwC professionals discuss several of the key COVID-19 issues to consider when preparing your interim reporting. Impairments, taxes, pensions, presentation and disclosure and lots more.