Кращі подкасти про IFRS (2025)

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May 2025: Navigating Tariffs and Covenant Compliance 19:46

12 днів тому19:46

19:46

In this episode of IFRS Talks, we explore how global tariffs and economic uncertainty can affect covenant compliance. We will explore the Amendments to IAS 1 on non-current liabilities with covenants and discuss how these changes affect financial reporting. Anu Pandya is joined by Olaf Pusch and Gerda Burger from our Global Corporate Reporting Serv…

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April 2025 - Electronic cash transfer amendments 18:47

рік тому18:47

18:47

The IASB issued targeted amendments to IFRS 9 relating to the date of recognition and derecognition of financial assets and financial liabilities. In this episode, Anu Pandya is joined by Claire Howells and Chris Raftopoulos, corporate treasury experts in PwC UK, to discuss how these amendments impact how entities account for cash transfers using c…

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March 2025: Speaking sustainability 18:15

рік тому18:15

18:15

Sustainability reporting is a vast and evolving area. PwC’s Sustainability Reporting Guide (SRG) serves as a compendium of the reporting requirements under the sustainability frameworks expected to have the broadest impact globally, including ESRS, IFRS® Sustainability Disclosure Standards, and the SEC Climate disclosure rules. We are joined by Kat…

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February 2025: Power Purchase Agreements – amendments to IFRS 7 and 9 19:22

рік тому19:22

19:22

In their search for carbon neutral power, entities enter more frequently into contracts that reference nature-dependent electricity. In December 2024, the IASB amended IFRS 7 and IFRS 9 to help companies report better on these power purchase agreements. We are joined by Roger Sagmoen who is a member of PwC’s Global Corporate Services team and who h…

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January 2025: Global Investor Survey 16:13

рік тому16:13

16:13

In December 2024, PwC released its latest Global Investor Survey. We are joined by Eleanor Larner who shares with us some of the findings from this year’s survey. We explore what is top of mind for investors, what they are looking for in disclosures and what that means for companies as they prepare their 2024 reports. Find out more at PwC’s IFRS Ta…

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December 2024: IFRIC Update 24:41

рік тому24:41

24:41

When is an economy hyperinflationary? And can R&D expenditure relating to climate-commitments create an intangible asset? In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the topics discussed at the December 2024 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks homepage https://viewpo…

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October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries 17:35

рік тому17:35

17:35

In our October episode, Laura Kennedy is joined by Olaf Pusch to talk about the new accounting standard - IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’. The new standard will lower the costs of financial reporting by reducing disclosure requirements for eligible subsidiary financial statements.…

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September 2024: IFRIC Update 23:27

рік тому23:27

23:27

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting.PwC

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August 2024: CSRD countdown 23:12

рік тому23:12

23:12

In this month's episode Laura is joined by Eleanor Larner and Katie DeKeizer to hear about PwC's Global CSRD Survey 2024, key sustainability reporting implementation challenges and new application guidance.PwC

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June 2024: IFRIC Update 17:48

рік тому17:48

17:48

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.PwC

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May 2024: Hello IFRS 18 34:14

рік тому34:14

34:14

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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April 2024: Improving reporting about acquisitions 24:16

рік тому24:16

24:16

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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March 2024: IFRIC Update 20:35

рік тому20:35

20:35

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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February 2024: What’s in store in 2024? 25:33

рік тому25:33

25:33

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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January 2024: PwC's Global Investor Survey 27:15

рік тому27:15

27:15

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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December 2023: IFRIC Update and Net Zero Commitments 30:07

рік тому30:07

30:07

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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November 2023 Global minimum tax 28:22

2 роки тому28:22

28:22

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.PwC

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October 2023: Speaking Sustainability 27:23

2 роки тому27:23

27:23

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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June 2023: IFRIC Update 19:12

2 роки тому19:12

19:12

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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Episode 143 IFRS 9 Classification and Measurement 28:41

2 роки тому28:41

28:41

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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Episode142: March 2023 IFRIC Update 18:24

2 роки тому18:24

18:24

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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Episode 141: Accounting for Carbon Offsets 14:07

2 роки тому14:07

14:07

How to account for carbon offsets and related costs? Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives on the accounting for carbon offsets and related costs from the perspective of a purchaser and the perspective of a project developer.PwC

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Episode 140: The Investors' Perspective 20:50

2 роки тому20:50

20:50

What do investors want to know about this reporting season? In this podcast, Hilary Eastman and Eleanor Leach join Raihazah Shaikh to share their perspectives.PwC

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Episode 139: Taking stock of sustainability reporting 18:29

2 роки тому18:29

18:29

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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Episode 138: November IFRIC Meeting 20:09

2 роки тому20:09

20:09

Join Raihazah and Karsten Ganssauge for an update on the November 2022 IFRS Interpretations Committee meeting. Topics include assessing the definition of a lease when considering substitution rights and potential annual improvements to existing IFRS standards.PwC

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Episode 137: Rising inflation and interest rates 14:07

3 роки тому14:07

14:07

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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Episode 136: September IFRIC 20:25

3 роки тому20:25

20:25

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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Episode 135: Cloud computing 19:16

3 роки тому19:16

19:16

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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Episode 134: Sustainability related reporting - what’s next? 22:57

3 роки тому22:57

22:57

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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Episode 133: European Sustainability Reporting Standards (ESRS) 25:22

3 роки тому25:22

25:22

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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Episode132: IFRIC Update June 2022 25:17

3 роки тому25:17

25:17

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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Episode 131: Future of reporting: Global alignment of sustainability reporting 24:03

3 роки тому24:03

24:03

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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Episode 130: SEC Proposal: Climate-related disclosures 22:10

3 роки тому22:10

22:10

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.PwC

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Episode 129: ISSB Exposure Drafts 28:02

3 роки тому28:02

28:02

Join Raihazah Shaikh, Mark O’Sullivan and Scott Bandura, where they discuss the two new exposure drafts published by the International Sustainability Standards Board which consist of the general requirements for disclosure of sustainability-related financial information, and climate related disclosures.…

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Episode 128: IFRIC Update - March 2022 (Part 2) 25:18

3 роки тому25:18

25:18

Join Raihazah Shaikh and Karsten Ganssauge for an update on part 2 of the March 2022 IFRS Interpretations Committee meeting, where they discuss the two issues relating to the accounting implications of special purpose acquisition companies, also referred to as SPACs.PwC

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Episode 127: IFRIC Update - March 2022 (part 1) 24:42

3 роки тому24:42

24:42

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.PwC

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Episode 126: Supplier Finance - February 2022 13:40

3 роки тому13:40

13:40

Join Andrea Pryde and Gary Berchowitz for an update on the Supplier Finance Exposure Draft. The podcast explores the nature of these arrangements, what the exposure draft proposes, and PwC’s preliminary views on responding to the exposure draft.PwC

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Episode 125: IFRIC Update 20:42

3 роки тому20:42

20:42

Join Andrea Pryde and Karsten Ganssauge for an update from the February 2022 IFRS Interpretations Committee meeting. The topics include TLTRO III transactions and negative low or new energy vehicle credits. There was also an education session on IFRS 17.PwC

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Episode 124: What do investors want to know about 2021 year ends? 13:29

3 роки тому13:29

13:29

What do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.PwC

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Episode 123: ESG reporting 13:00

3 роки тому13:00

13:00

Developments in environmental, social and governance (ESG) non-financial reporting have moved quickly during 2021, driven by the demand from investors. Henry Daubeney and Katie Woods provide an overview of the latest developments from the IFRS Foundation.PwC

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Episode 122: Carbon pricing models 20:33

3 роки тому20:33

20:33

The Paris Agreement adopted at COP 21 in 2015 introduced a market based mechanism to price carbon with the aim of cost-effectively managing and reducing global greenhouse gas emissions. But carbon pricing mechanisms can raise tricky accounting questions.PwC

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Episode 121: IFRIC Update 17:11

4 роки тому17:11

17:11

Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updatesPwC

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Episode 120: ECL for Climate Change 21:40

4 роки тому21:40

21:40

Continuing our green mini series, Andrea Pryde is joined by Gethin Evans and Kevin McLeod to discuss how the effects of climate-related risks should be reflected in expected credit loss calculations used for measuring impairment of financial assets applying IFRS 9.PwC

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Episode 119: Green loans 19:49

4 роки тому19:49

19:49

Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’PwC

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Episode 118: Sustainability reporting developments at the IFRS Foundation 19:31

4 роки тому19:31

19:31

Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.PwC