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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 page https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ifrs-18/ PwC In brief ‘IFRS 18 is here: redefining fin…
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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/ne…
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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-t…
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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 homepage https://viewpoint.pwc.com/dt/gx/en/pwc…
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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 …
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Does a company need to record a balance sheet liability for the costs associated with its net zero commitments? In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge and Scott Bandura for a special edition of our IFRIC Update, focusing on accounting implications of net zero commitments, as well as other climate-related matters. Guid…
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Hosted by Brian O’Donovan (KPMG Global IFRS Leader), this episode addresses the current uncertain times and delivers insights from KPMG specialists on a range of topics – including climate-related risks and connectivity, valuation and impairment, implications of the new global top-up tax, disclosing material accounting policies and finally, how the…
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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 glob…
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Increasingly, incentives offered to executives as part of their pay packages can include delivering on a company's ESG strategy. For example, executive bonuses based in part on progress towards a company's net-zero target. In this podcast – the latest in our series on the impact of the transition towards net zero – Rachel Tucker and Anthony Voigt t…
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When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and their potential financial reporting impacts. Stakeholder expectations are high, and if a company is to successfully communicate its progress towards net-zero goals, meaningful and connected disclosure…
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The release of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the evolution of the sustainability reporting landscape towards high-quality mandatory reporting. We now have a clear global baseline for investor-focused sustainability reporting that local jurisdictions can build on. In this podcast – the first in a new s…
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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 accounting Mergers between a parent and its subsidiary Consolidation when the parent is hyperinflationary but the subsidiary is not…
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Companies generating carbon credits under voluntary green schemes face a number of financial reporting considerations – especially given the absence of requirements under IFRS® Accounting Standards that apply specifically to these schemes. In this podcast – the latest in our series on the impact of the transition towards net zero – Allison McManus …
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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 review The proposed amendments to IFRS 9 covering contractual cash flow characteristics and electronic cash payment systems.…
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As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting questions on their accounting treatment. In this podcast – the second in our series on the impact of this transition on financial reporting under IFRS® Accounting Standards – Allison McManus and Irina …
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Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include: Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary; Potential annual improvements on the accounting for lease payments fo…
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Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As businesses embrace new arrangements and operational changes to hit their net-zero targets, they face both challenges and opportunities. In this podcast – the first in a new series on the impact of this transiti…
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Join Raihazah Shaikh and Henry Daubeney as they take stock of sustainability related reporting covering the three proposals, the ISSB S1 and S2 exposure drafts, the European Sustainability Reporting Standards (ESRS) and the SEC proposed climate rule. They also look ahead to developments that are expected in 2023…
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Join Raihazah Shaikh and Laura Kennedy for an overview of the accounting considerations in a rising inflation and interest rate environment. Topics include key themes to consider on the impact to the measurement and disclosures; examples of areas that might be impacted, and examples of where additional disclosures might need to be considered in acc…
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Join Raihazah and Karsten Ganssauge for an update on the September 2022 IFRS Interpretations Committee meeting. Topics include three agenda decisions finalised on multi-currency groups of insurance contracts, accounting for warrants at acquisition in a SPAC transaction and lessor forgiveness of lease payments. The Committee also discussed the staff…
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Join Raihazah Shaikh and Gina Huang as they reflect on PwC’s learnings over the past year in relation to cloud computing arrangements following the IFRIC agenda decisions in March 2019 (Customer’s Right to Receive Access to the Supplier’s Software Hosted on the Cloud (IAS 38 Intangible Assets)) and March 2021 (Configuration or Customisation Costs i…
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Join Raihazah Shaikh, Henry Daubeney and Scott Bandura for an overview of PwC’s response to the ISSB exposure drafts and a summary of next steps in sustainability related reporting. Topics include key themes in PwC’s response letter, areas of focus in each individual exposure draft and an overview of other upcoming developments.…
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Join Raihazah Shaikh and Peter Flick where they discuss the European Sustainability Reporting Standards (ESRS) exposure drafts released by EFRAG (European Financial Reporting Advisory Group). Topics include, the scope of the requirements, an overview of cross-cutting standards, the concept of double materiality and the climate exposure draft.…
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Join Raihazah and Karsten Ganssauge for an update on the June 2022 IFRS Interpretations Committee meeting. The topics include the consolidation of a non-hyperinflationary subsidiary by a hyperinflationary parent and the application of IFRS 17 and IAS 21 to a group of insurance contracts with foreign currency cash flows.…
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Join Raihazah Shaikh and Nadja Picard, where they discuss a path towards further global alignment and adoption of sustainability reporting standards. They take a close look at the role of the Global Reporting Initiative (GRI) and how the memorandum of understanding between the GRI and the IFRS foundation can establish reporting which looks beyond a…
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Within the space of a few weeks, the International Sustainability Standards Board (ISSB™ Board), EFRAG and the SEC have all published proposed sustainability reporting standards. Some are more detailed than others, and some cover wider issues for a wider stakeholder group. All of them represent significant steps towards greater connectivity between…
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Join Raihazah Shaikh and Andreas Ohl, where they discuss the SEC proposal on the Enhancement and Standardization of Climate-Related Disclosures for Investors. Topics include an overview of the proposal and a summary of some of the similarities and differences with other similar proposals.Kirjoittanut PwC
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Join Andrea Pryde and Karsten Ganssauge for an update on part 1 of the March 2022 IFRS Interpretations Committee meeting. The topics include demand deposits with restrictions, recognition of profit for life contingent immediate annuity contracts, and the accounting for lease concessions.Kirjoittanut PwC
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Interconnectivity between the financial statements and the rest of the annual report on climate-related matters is a key concern for investors and regulators. Investors are challenging the lack of sufficient disclosure of climate-related information in financial statements and are seeking greater transparency and clarity. The 2021 reporting season …
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All companies are facing climate-related risks and opportunities – and are making strategic decisions in response. To complement the launch of our Climate change financial reporting resource centre, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impa…
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