IFRS Talks - PwC's Global IFRS podcast
PwC
IFRS is the language of the global capital markets. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment.
Episodes
Mentioned books
Jun 17, 2020 • 14min
Episode 84: COVID-19 and IAS 12 taxes
How do you account for a tax holiday or a change in tax rate as a result of COVID-19? In this episode, Dave analyses whether this assistance is in the scope of IAS 12 taxes, and if it is what you need to do.
Jun 11, 2020 • 20min
Episode 83: Impairment of trade receivables for Corporates in light of COVID-19
What do Corporates need to do to measure the impairment of their trade receivables? Marie Kling (PwC US) explains the key principles of the expected credit loss (ECL) model including what needs to be updated in light of COVID-19.
Jun 9, 2020 • 15min
Episode 82: Presentation of the impacts of COVID-19
Gary Berchowitz (PwC UK) looks at how entities are presenting the impacts of COVID-19 in their financial reporting? What are regulators allowing in terms of adjustments to non-GAAP performance measures? Are entities allowed to present a separate line item for COVID-19 in the income statement? And what does the IFRS guidance say? Find the answers to all of those questions in this latest episode.
Jun 5, 2020 • 13min
Episode 81: IFRS 16 impact on IAS 36
What is the impact of IFRS 16, Leases, on IAS 36 impairment? PwC's professional share the latest updates in IFRS.
May 21, 2020 • 16min
Episode 80: April IFRIC update 2020
What has been discussed and debated at the April Interpretations Committee? Karsten Ganssauge talks through IAS 12, Income taxes and supplier financing arrangements.
May 14, 2020 • 21min
Episode 79: COVID-19, hedging and other corporate treasury issues
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.
May 8, 2020 • 17min
Episode 78: COVID-19 and classification and measurement in IFRS 9
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.
May 6, 2020 • 14min
Episode 77: COVID-19 implications on IFRS 13, Fair Value
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.
Apr 30, 2020 • 21min
Episode 76: COVID-19 impact on IFRS 16, Leases
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.
Apr 28, 2020 • 16min
Episode 75: COVID-19 and Impairment
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.
