IFRS Talks - PwC's Global IFRS podcast

What has been discussed and debated at the April Interpretations Committee? Karsten Ganssauge talks through IAS 12, Income taxes and supplier financing arrangements.

What are the impacts of COVID-19 on hedge accounting? Marie Kling looks at both IAS 39 and IFRS 9 for cash flow and fair value hedges.

COVID-19 has resulted in changes to loan agreements and payment schedules. How should these changes be accounted for in IFRS 9, Financial instruments? Marie Kling talks through modification, ECLs, business model assessments and more. 

Scott Bandura explains the challenges of measuring fair value in a time of uncertainty. How do you value investment properties? Do discount rates need to change? How do you adjust your models? Ruth Preedy (PwC UK) and Scott Bandura (PwC Canada) discuss the principles of IFRS 13.

The COVID-19 pandemic has resulted in a number of different lease concessions. What do a lessor and lessee need to consider in accounting for these? Are they modifications or something else? Sandra Thompson (PwC UK) talks through all the judgements around lease concessions and explains the IASB guidance and exposure draft.

Is the COVID-19 pandemic an indicator of impairment in IAS 36? If yes, how do you do the impairment test in this uncertain time? How is risk factored into cash flows and the discount rate? Paul Shepherd and Ruth Preedy answer all those questions and more in the latest episode of PwC IFRS Talks.

Should entities incorporate the impact of COVID-19 in their Q1 2020 period end? Should you adjust the measurements of assets based on post balance sheet information? Is there a difference between an asset measured at fair value or a non fair value measurement. Gary Berchowitz and Ruth Preedy discuss all these questions in this latest episode. 

In this episode we continue to discuss the impact of COVID-19 on financial reporting, as Sandra Thompson joins Ruth Preedy to discuss the IFRS 9 expected credit loss model.

Coronavirus (COVID-19) is having a significant impact on financial reporting. Gary Berchowitz (PwC UK) and Ruth Preedy (PwC UK) discuss some of the different government schemes aimed to support people and businesses. Are they all in the scope of IAS 20, Government Grants and if so how do you account for them?

Coronavirus (COVID-19) is having a significant impact on financial reporting. Join Tony Debell, PwC UK, and Ruth Preedy, PwC UK as they explain some of the key issues, including Q1 considerations, disclosures and impairment of both financial and non-financial assets.