IFRS Talks - PwC's Global IFRS podcast Tue, 12 May 2026 17:56:35 -0400 https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts.html en-us Copyright © 2016 PwC. All rights reserved. “PwC” refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. yes e1a9c82b-6c0f-50f7-af82-1a8f77dba3a1 PwC episodic no 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.

]]> Buzzsprout (https://www.buzzsprout.com) IFRS,PwC,capital,markets,consulting,advisory https://storage.buzzsprout.com/h34lj2v6gp6cz8fgqjhzhdsn40u9?.jpg IFRS Talks - PwC's Global IFRS podcast https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts.html IFRS is the language of the global capital markets. Major new standards are being implemented in 2018 and 2019. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment. You can listen to episodes at your convenience via your desktop computer or smartphone.20 mins, twice a month with keep you up to date with IFRSruth.e.preedy@pwc.comPwC April 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives April 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives In Episode 2 of the Decoding IFRS 18 series, Anu Pandya is joined by Pankaj Gaikwad and Olaf Pusch, who were part of the core team behind PwC's fully reinvented illustrative financial statements. Discover practical insights and key learnings from early adopting IFRS 18 for a fictional listed group — Reinvented Plc.

Find out more at PwC’s IFRS Talks homepage

]]> In Episode 2 of the Decoding IFRS 18 series, Anu Pandya is joined by Pankaj Gaikwad and Olaf Pusch, who were part of the core team behind PwC's fully reinvented illustrative financial statements. Discover practical insights and key learnings from early adopting IFRS 18 for a fictional listed group — Reinvented Plc.

Find out more at PwC’s IFRS Talks homepage

]]> PwC Buzzsprout-19095912 Wed, 29 Apr 2026 05:00:00 -0400 2078 IFRS, IFRSTalks, IFRS18 1 124 full true ruth.e.preedy@pwc.com (PwC)In Episode 2 of the Decoding IFRS 18 series, Anu Pandya is joined by Pankaj Gaikwad and Olaf Pusch, who were part of the core team behind PwC's fully reinvented illustrative financial statements. Discover practical insights and key learnings from early adopting IFRS 18 for a fictional listed group — Reinvented Plc. Find out more at PwC’s IFRS Talks homepage March 2026: IFRS IC Update March 2026: IFRS IC Update In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting.

Find out more at PwC’s IFRS Talks homepage

]]> In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting.

Find out more at PwC’s IFRS Talks homepage

]]> PwC Buzzsprout-18929210 Mon, 30 Mar 2026 05:00:00 -0400 2061 #IFRIC #IFRS #IFRSTalks 1 123 full false ruth.e.preedy@pwc.com (PwC)In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks homepage February 2026: Sustainability Reporting Update February 2026: Sustainability Reporting Update In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting project. Topics covered also include brief updates on the GHG Protocol and the revised European Sustainability Reporting Standards (ESRS).

Find out more at PwC’s IFRS Talks homepage

]]> In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting project. Topics covered also include brief updates on the GHG Protocol and the revised European Sustainability Reporting Standards (ESRS).

Find out more at PwC’s IFRS Talks homepage

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting.html PwC Buzzsprout-18731096 Tue, 24 Feb 2026 09:00:00 -0500 1581 ISSB, GHG, ESRS 1 122 full false ruth.e.preedy@pwc.com (PwC)In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting project. Topics covered also include brief updates on the GHG Protocol and the revised European Sustainability Reporting Standards (ESRS). Find out more at PwC’s IFRS Talks homepage January 2026: Clarifying uncertainties: helping companies navigate disclosure requirements January 2026: Clarifying uncertainties: helping companies navigate disclosure requirements In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements.

Find out more at PwC’s IFRS Talks homepage 

]]> In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements.

Find out more at PwC’s IFRS Talks homepage 

]]> PwC Buzzsprout-18570189 Mon, 26 Jan 2026 05:00:00 -0500 1061 uncertainties, IASB 1 121 full false ruth.e.preedy@pwc.com (PwC)In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements. Find out more at PwC’s IFRS Talks homepage  December 2025: November 2025 IFRS IC Update December 2025: November 2025 IFRS IC Update In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.

]]> In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.

]]> PwC Buzzsprout-18331669 Wed, 10 Dec 2025 12:00:00 -0500 1386 1 126 full false ruth.e.preedy@pwc.com (PwC)In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed. October 2025: September 2025 IFRS IC Update October 2025: September 2025 IFRS IC Update How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement?

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee.

Find out more at PwC’s IFRS Talks homepage

]]> How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement?

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee.

Find out more at PwC’s IFRS Talks homepage

]]> PwC Buzzsprout-17989756 Mon, 13 Oct 2025 10:00:00 -0400 1670 1 125 full false ruth.e.preedy@pwc.com (PwC)How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS Talks homepage September 2025: Episode 1 of Decoding IFRS 18 – Introduction to IFRS 18 September 2025: Episode 1 of Decoding IFRS 18 – Introduction to IFRS 18 Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IFRS 18 accounting working group. Find out more at PwC’s IFRS Talks homepage. 

]]> Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IFRS 18 accounting working group. Find out more at PwC’s IFRS Talks homepage. 

]]> PwC Buzzsprout-17814091 Tue, 09 Sep 2025 05:00:00 -0400 1117 IFRS 18, IASB 1 124 full false ruth.e.preedy@pwc.com (PwC)Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IFRS 18 accounting working group. Find out more at PwC’s IFRS Talks homepage.  July 2025: Sustainability Reporting Update July 2025: Sustainability Reporting Update In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage 

]]> In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage 

]]> PwC Buzzsprout-17580679 Tue, 29 Jul 2025 06:00:00 -0400 1867 ISSB, IFRS S2, GHG, SASB, sustainability 1 123 full false ruth.e.preedy@pwc.com (PwC)In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage  June 2025: IFRIC Update June 2025: IFRIC Update Reflections on six years as an IFRS Interpretations Committee member and more.

In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member.

Find out more at PwC’s IFRS Talks homepage

]]> Reflections on six years as an IFRS Interpretations Committee member and more.

In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member.

Find out more at PwC’s IFRS Talks homepage

]]> PwC Buzzsprout-17421436 Mon, 30 Jun 2025 05:00:00 -0400 2019 IFRIC,IFRS,IFRSTalks 1 122 full false ruth.e.preedy@pwc.com (PwC)Reflections on six years as an IFRS Interpretations Committee member and more. In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member. Find out more at PwC’s IFRS Talks homepage May 2025: Navigating Tariffs and Covenant Compliance May 2025: Navigating Tariffs and Covenant Compliance 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 Services team, who will provide valuable insights for navigating these challenges.   

Find out more at PwC’s IFRS Talks homepage.

]]> 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 Services team, who will provide valuable insights for navigating these challenges.   

Find out more at PwC’s IFRS Talks homepage.

]]> PwC Buzzsprout-17226939 Mon, 26 May 2025 09:00:00 -0400 1186 Tariffs, covenant, accounting, IAS 1, IASB, amendments 1 161 full false ruth.e.preedy@pwc.com (PwC)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 Services team, who will provide valuable insights for navigating these challenges.    Find out more at PwC’s IFRS Talks homepage. April 2025 - Electronic cash transfer amendments April 2025 - Electronic cash transfer amendments 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 common payment methods.   

Find out more at PwC’s IFRS Talks homepage. 

]]> 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 common payment methods.   

Find out more at PwC’s IFRS Talks homepage. 

]]> PwC Buzzsprout-17035797 Thu, 24 Apr 2025 05:00:00 -0400 1127 IFRS9, IFRS, Electronic cash transfers 1 160 full false ruth.e.preedy@pwc.com (PwC)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 common payment methods.    Find out more at PwC’s IFRS Talks homepage.  March 2025: Speaking sustainability March 2025: Speaking sustainability 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 Katie Woods, from PwC’s Global CRS Sustainability Reporting team and one of the authors of the SRG. 

Find out more at: https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> 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 Katie Woods, from PwC’s Global CRS Sustainability Reporting team and one of the authors of the SRG. 

Find out more at: https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> PwC Buzzsprout-16910177 Thu, 03 Apr 2025 07:00:00 -0400 1095 IFRS, Sustainability 1 158 full false ruth.e.preedy@pwc.com (PwC)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 Katie Woods, from PwC’s Global CRS Sustainability Reporting team and one of the authors of the SRG.  Find out more at: https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html February 2025: Power Purchase Agreements – amendments to IFRS 7 and 9 February 2025: Power Purchase Agreements – amendments to IFRS 7 and 9 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 has followed this IASB project from the beginning.

Find out more at PwC’s IFRS Talks homepage and read our In-Brief here

]]> 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 has followed this IASB project from the beginning.

Find out more at PwC’s IFRS Talks homepage and read our In-Brief here

]]> PwC Buzzsprout-16682548 Mon, 24 Feb 2025 09:00:00 -0500 1162 IFRS, IFRS 7, IFRS 9 1 157 full false ruth.e.preedy@pwc.com (PwC)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 has followed this IASB project from the beginning. Find out more at PwC’s IFRS Talks homepage and read our In-Brief here January 2025: Global Investor Survey January 2025: Global Investor Survey 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 Talks homepage and read the Global Investor Survey.

]]> 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 Talks homepage and read the Global Investor Survey.

]]> PwC Buzzsprout-16468414 Mon, 20 Jan 2025 07:00:00 -0500 973 1 156 full false ruth.e.preedy@pwc.com (PwC)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 Talks homepage and read the Global Investor Survey. December 2024: IFRIC Update December 2024: IFRIC Update 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://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> 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://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> PwC Buzzsprout-16205467 Mon, 02 Dec 2024 05:00:00 -0500 1481 1 156 full false ruth.e.preedy@pwc.com (PwC)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://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries 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.

]]> 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.

]]> PwC Buzzsprout-15962455 Tue, 22 Oct 2024 05:00:00 -0400 1055 1 155 full false ruth.e.preedy@pwc.com (PwC)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. September 2024: IFRIC Update September 2024: IFRIC Update In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting.

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

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html PwC Buzzsprout-15781381 Thu, 19 Sep 2024 11:00:00 -0400 1407 IFRS, IFRIC Update, 2024 1 154 full false ruth.e.preedy@pwc.com (PwC)In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting. August 2024: CSRD countdown August 2024: CSRD countdown 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.

]]> 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.

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html PwC Buzzsprout-15538696 Tue, 06 Aug 2024 08:00:00 -0400 1392 CSRD, IFRS Talks, PwC 1 153 full false ruth.e.preedy@pwc.com (PwC)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. June 2024: IFRIC Update June 2024: IFRIC Update In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.

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

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html PwC Buzzsprout-15284057 Thu, 20 Jun 2024 10:00:00 -0400 1068 IFRS, IFRIC 1 153 full false ruth.e.preedy@pwc.com (PwC)In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting. May 2024: Hello IFRS 18 May 2024: Hello IFRS 18 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 financial performance reporting’
https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html

]]> 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 financial performance reporting’
https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html

]]> https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html PwC Buzzsprout-15040301 Thu, 09 May 2024 11:00:00 -0400 2054 IFRS 18, IASB 1 152 full false ruth.e.preedy@pwc.com (PwC)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 financial performance reporting’ https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html April 2024: Improving reporting about acquisitions April 2024: Improving reporting about acquisitions 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/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/

]]> 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/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html Laura Kennedy Buzzsprout-14793195 Thu, 04 Apr 2024 17:00:00 -0400 1456 IFRS, IASB, reporting, acquisitions, 1 151 full false ruth.e.preedy@pwc.com (PwC)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/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/ March 2024: IFRIC Update March 2024: IFRIC Update 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-to-the-latest-episode.html

]]> 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-to-the-latest-episode.html

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html PwC Buzzsprout-14692452 Thu, 14 Mar 2024 16:00:00 -0400 1235 IFRS, IFRIC, IFRS9 1 150 full false ruth.e.preedy@pwc.com (PwC)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-to-the-latest-episode.html February 2024: What’s in store in 2024? February 2024: What’s in store in 2024? 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-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> 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-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

]]> https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html PwC Buzzsprout-14554891 Thu, 22 Feb 2024 12:00:00 -0500 1533 IFRS, IASB, new standards for 2024 1 149 full false ruth.e.preedy@pwc.com (PwC)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-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html January 2024: PwC's Global Investor Survey January 2024: PwC's Global Investor Survey 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 today’s fracturing world.

PwC’s Global Investor Survey 2023
https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html

]]> 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 today’s fracturing world.

PwC’s Global Investor Survey 2023
https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html

]]> https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html PwC Buzzsprout-14397438 Mon, 29 Jan 2024 09:00:00 -0500 1635 Investor Survey, IFRS, sustainability, tech 1 148 full false ruth.e.preedy@pwc.com (PwC)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 today’s fracturing world. PwC’s Global Investor Survey 2023 https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html December 2023: IFRIC Update and Net Zero Commitments December 2023: IFRIC Update and Net Zero Commitments 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.

Guidance referred to in this episode:
PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial statements)
PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statements
PwC In depths:
Impact of ESG matters on IFRS financial statements
IFRS Financial reporting considerations for entities participating in the voluntary carbon market
Accounting for green/renewable power purchase agreements

]]> 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.

Guidance referred to in this episode:
PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial statements)
PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statements
PwC In depths:
Impact of ESG matters on IFRS financial statements
IFRS Financial reporting considerations for entities participating in the voluntary carbon market
Accounting for green/renewable power purchase agreements

]]> PwC Buzzsprout-14146803 Thu, 14 Dec 2023 08:00:00 -0500 1807 IFRS, IFRIC, net zero 1 147 full false ruth.e.preedy@pwc.com (PwC)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. Guidance referred to in this episode: PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial statements) PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statements PwC In depths: Impact of ESG matters on IFRS financial statements IFRS Financial reporting considerations for entities participating in the voluntary carbon market Accounting for green/renewable power purchase agreements November 2023 Global minimum tax November 2023 Global minimum tax 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.

]]> 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 Buzzsprout-13934105 Wed, 08 Nov 2023 11:00:00 -0500 1702 IFRS, Global minimum tax 1 146 full false ruth.e.preedy@pwc.com (PwC)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. October 2023: Speaking Sustainability October 2023: Speaking Sustainability 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 global sustainability reporting page.

]]> 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 global sustainability reporting page.

]]> PwC Buzzsprout-13808646 Thu, 19 Oct 2023 09:00:00 -0400 1643 IFRS, Sustainability, 1 145 full false ruth.e.preedy@pwc.com (PwC)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 global sustainability reporting page. June 2023: IFRIC Update June 2023: IFRIC Update 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

]]> 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

]]> PwC Buzzsprout-13044697 Thu, 15 Jun 2023 06:00:00 -0400 1152 IFRS, IFRIC full false ruth.e.preedy@pwc.com (PwC)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 Episode 143 IFRS 9 Classification and Measurement Episode 143 IFRS 9 Classification and Measurement 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.

]]> 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.

]]> PwC Buzzsprout-12909148 Wed, 24 May 2023 05:00:00 -0400 1721 1 143 full false ruth.e.preedy@pwc.com (PwC)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. Episode142: March 2023 IFRIC Update Episode142: March 2023 IFRIC Update 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 forgiven (IFRS 9 and IFRS 16) and
Possible changes to the impairment test of cash-generating units containing goodwill.

]]> 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 forgiven (IFRS 9 and IFRS 16) and
Possible changes to the impairment test of cash-generating units containing goodwill.

]]> PwC Buzzsprout-12493356 Wed, 22 Mar 2023 09:00:00 -0400 1104 IFRS, IFRIC, March update 1 142 full false ruth.e.preedy@pwc.com (PwC)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 forgiven (IFRS 9 and IFRS 16) and Possible changes to the impairment test of cash-generating units containing goodwill. Episode 141: Accounting for Carbon Offsets Episode 141: Accounting for Carbon Offsets 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.

]]> 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 Buzzsprout-12430102 Mon, 13 Mar 2023 11:00:00 -0400 847 IFRS, Carbon Offsets, Viewpoint 1 141 full false ruth.e.preedy@pwc.com (PwC)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. Episode 140: The Investors' Perspective Episode 140: The Investors' Perspective 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.

]]> 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 Buzzsprout-12162160 Wed, 01 Feb 2023 08:00:00 -0500 1250 Investors' perspective, IFRS 1 140 full false ruth.e.preedy@pwc.com (PwC)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. Episode 139: Taking stock of sustainability reporting Episode 139: Taking stock of sustainability reporting 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

]]> 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

]]> PwC Buzzsprout-12035500 Fri, 13 Jan 2023 04:00:00 -0500 1109 Sustainability, IFRS, ESG 1 139 full false ruth.e.preedy@pwc.com (PwC)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 Episode 138: November IFRIC Meeting Episode 138: November IFRIC Meeting 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.

]]> 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 Buzzsprout-11855231 Mon, 12 Dec 2022 04:00:00 -0500 1209 IFRIC, IFRS, Raihazah Shaikh, Karsten Ganssauge 1 138 full false ruth.e.preedy@pwc.com (PwC)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. Episode 137: Rising inflation and interest rates Episode 137: Rising inflation and interest rates 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 accordance with IAS 1.

]]> 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 accordance with IAS 1.

]]> PwC Buzzsprout-11690289 Mon, 14 Nov 2022 08:00:00 -0500 847 IAS 1, IFRS, rising inflation and interest rate environment 1 137 full false ruth.e.preedy@pwc.com (PwC)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 accordance with IAS 1. Episode 136: September IFRIC Episode 136: September IFRIC 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’s proposal on the IAS 21 amendments on lack of exchangeability.

]]> 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’s proposal on the IAS 21 amendments on lack of exchangeability.

]]> PwC Buzzsprout-11405761 Thu, 29 Sep 2022 04:00:00 -0400 1225 IFRIC, IFRS 1 136 full false ruth.e.preedy@pwc.com (PwC)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’s proposal on the IAS 21 amendments on lack of exchangeability. Episode 135: Cloud computing Episode 135: Cloud computing 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 in a Cloud Computing Arrangement (IAS 38 Intangible Assets)).

]]> 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 in a Cloud Computing Arrangement (IAS 38 Intangible Assets)).

]]> PwC Buzzsprout-11248921 Fri, 02 Sep 2022 08:00:00 -0400 1156 Cloud computing, arrangements 1 135 full false ruth.e.preedy@pwc.com (PwC)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 in a Cloud Computing Arrangement (IAS 38 Intangible Assets)). Episode 134: Sustainability related reporting - what’s next? Episode 134: Sustainability related reporting - what’s next? 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.

]]> 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.

]]> PwC Buzzsprout-11113055 Wed, 10 Aug 2022 05:00:00 -0400 1377 ISSB exposure draft, Sustainability, Reporting 1 134 full false ruth.e.preedy@pwc.com (PwC)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. Episode 133: European Sustainability Reporting Standards (ESRS) Episode 133: European Sustainability Reporting Standards (ESRS) 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.

]]> 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.

]]> PwC Buzzsprout-11046988 Fri, 29 Jul 2022 04:00:00 -0400 1522 European Sustainability Reporting Standards, EFRAG 1 133 full false ruth.e.preedy@pwc.com (PwC)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. Episode132: IFRIC Update June 2022 Episode132: IFRIC Update June 2022 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.

]]> 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.

]]> PwC Buzzsprout-10842206 Thu, 23 Jun 2022 08:00:00 -0400 1517 IFRS, IFRIC UPDATE 1 132 full false ruth.e.preedy@pwc.com (PwC)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. Episode 131: Future of reporting: Global alignment of sustainability reporting Episode 131: Future of reporting: Global alignment of sustainability reporting 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 global investor focussed baseline.

Click here for talking points.

]]> 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 global investor focussed baseline.

Click here for talking points.

]]> PwC Buzzsprout-10835230 Wed, 22 Jun 2022 03:00:00 -0400 1443 IFRS, global alignment, sustainability reporting standards, GRI 1 131 full false ruth.e.preedy@pwc.com (PwC)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 global investor focussed baseline. Click here for talking points. Episode 130: SEC Proposal: Climate-related disclosures Episode 130: SEC Proposal: Climate-related disclosures 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.

]]> 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 Buzzsprout-10606633 Thu, 12 May 2022 11:00:00 -0400 1330 SEC, IFRS, Climate, Raihazah Shaikh 1 130 full false ruth.e.preedy@pwc.com (PwC)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. Episode 129: ISSB Exposure Drafts Episode 129: ISSB Exposure Drafts 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.

]]> 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.

]]> PwC Buzzsprout-10486278 Fri, 22 Apr 2022 14:00:00 -0400 1682 ISSB, Exposure drafts, IFRS 1 129 full false ruth.e.preedy@pwc.com (PwC)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. Episode 128: IFRIC Update - March 2022 (Part 2) Episode 128: IFRIC Update - March 2022 (Part 2) 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.

]]> 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 Buzzsprout-10352260 Thu, 31 Mar 2022 03:00:00 -0400 1518 IFRS, IFRIC, Raihazah Shaikh, Karsten Ganssauge 1 128 full false ruth.e.preedy@pwc.com (PwC)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. Episode 127: IFRIC Update - March 2022 (part 1) Episode 127: IFRIC Update - March 2022 (part 1) 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. 

]]> 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 Buzzsprout-10316088 Fri, 25 Mar 2022 05:00:00 -0400 1482 IFRIC, IFRS, deposits, restrictions, profit, life contingent, immediate annuity contracts, accounting 1 127 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 126: Supplier Finance - February 2022 Episode 126: Supplier Finance - February 2022 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.

]]> 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 Buzzsprout-10113874 Mon, 21 Feb 2022 06:00:00 -0500 820 IFRS, TLTRO III, IFRs 17, IFRIC, Supplier Finance Exposure, Andrea Pryde, Gary Berchowitz 1 126 full false ruth.e.preedy@pwc.com (PwC)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. Episode 125: IFRIC Update Episode 125: IFRIC Update 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.

]]> 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 Buzzsprout-10028761 Mon, 07 Feb 2022 12:00:00 -0500 1242 IFRS, TLTRO III, IFRs 17, IFRIC 1 125 full false ruth.e.preedy@pwc.com (PwC)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. Episode 124: What do investors want to know about 2021 year ends? Episode 124: What do investors want to know about 2021 year ends? What do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.  

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

]]> PwC Buzzsprout-9963063 Thu, 27 Jan 2022 10:00:00 -0500 809 PwC IFRS Talks, IFRS, investors, Andrea Pryde, Hilary Eastman, Gale Wilkinson 1 124 full false ruth.e.preedy@pwc.com (PwC)What do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.   Episode 123: ESG reporting Episode 123: ESG reporting 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.

]]> 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 Buzzsprout-9710345 Mon, 13 Dec 2021 04:00:00 -0500 780 PwC IFRS Talks, IFRS, IFRIC, Andrea Pryde, Henry Daubeney, ESG, Katie Woods 1 123 full false ruth.e.preedy@pwc.com (PwC)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. Episode 122: Carbon pricing models Episode 122: Carbon pricing models 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.

]]> 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 Buzzsprout-9697636 Fri, 10 Dec 2021 08:00:00 -0500 1233 carbon, pricing, models 1 122 full false ruth.e.preedy@pwc.com (PwC)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. Episode 121: IFRIC Update Episode 121: IFRIC Update Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates

]]> Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates

]]> PwC Buzzsprout-9671095 Mon, 06 Dec 2021 08:00:00 -0500 1031 PwC IFRS Talks, IFRS, IFRIC, Andrea Pryde, Karsten Ganssauge 1 121 full false ruth.e.preedy@pwc.com (PwC)Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates Episode 120: ECL for Climate Change Episode 120: ECL for Climate Change 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.

]]> 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 Buzzsprout-9563421 Wed, 17 Nov 2021 05:00:00 -0500 1300 PwC IFRS Talks, IFRS, IFRIC,Green loans, Andrea Pryde, Gethin Evans, Kevin McLead, EC, climate change 1 120 full false ruth.e.preedy@pwc.com (PwC)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. Episode 119: Green loans Episode 119: Green loans Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’ 

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

]]> PwC Buzzsprout-9496588 Fri, 05 Nov 2021 06:00:00 -0400 1189 PwC IFRS Talks, IFRS, IFRIC,Green loans, Andrea Pryde, Mark Randall 1 119 full false ruth.e.preedy@pwc.com (PwC)Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’  Episode 118: Sustainability reporting developments at the IFRS Foundation Episode 118: Sustainability reporting developments at the IFRS Foundation Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.

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

]]> PwC Buzzsprout-9368499 Thu, 14 Oct 2021 12:00:00 -0400 1171 PwC IFRS Talks, IFRS, IFRIC,Sue Lloyd , Andrea Pryde 1 118 full false ruth.e.preedy@pwc.com (PwC)Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation. Episode 117: Agenda consultation Episode 117: Agenda consultation Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation. 

]]> Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation. 

]]> PwC Buzzsprout-9307336 Mon, 04 Oct 2021 10:00:00 -0400 1640 PwC IFRS Talks, IFRS, IFRIC, IASB, Gary Berchowitz, Hilary Eastman , Andrea Pryde 1 117 full false ruth.e.preedy@pwc.com (PwC)Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.  Episode 116: IFRIC Update September 2021 Episode 116: IFRIC Update September 2021 Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

]]> Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

]]> PwC Buzzsprout-9226735 Mon, 20 Sep 2021 09:00:00 -0400 1345 PwC IFRS Talks, IFRS, IFRIC, IASB, Karsten Ganssauge , Andrea Pryde 1 116 full false ruth.e.preedy@pwc.com (PwC)Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting. Episode 115: Accounting for Cloud Computing Arrangements Episode 115: Accounting for Cloud Computing Arrangements Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service 

]]> Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service 

]]> PwC Buzzsprout-9147314 Mon, 06 Sep 2021 10:00:00 -0400 809 PwC IFRS Talks, IFRS, cloud computing and software,Gary Berchowitz, Rachel Rubenstein, Andrea Pryde 1 115 full false ruth.e.preedy@pwc.com (PwC)Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service  Episode 114 - Taking Stock of 2021 Episode 114 - Taking Stock of 2021 Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.

]]> Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.

]]> PwC Buzzsprout-8936355 Wed, 28 Jul 2021 05:00:00 -0400 898 PwC IFRS Talks, IFRS, financial reporting, Andrea Pryde, Marie Kling 1 114 full false ruth.e.preedy@pwc.com (PwC)Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021. Episode 113: Sustainability and ESG Episode 113: Sustainability and ESG Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting. 

]]> Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting. 

]]> PwC Buzzsprout-8861905 Wed, 14 Jul 2021 04:00:00 -0400 939 PwC IFRS Talks, IFRS, sustainability, ESG, accounting, Andrea Pryde, Henry Daubeney 1 113 full false ruth.e.preedy@pwc.com (PwC)Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting.  Episode 112: Hans Hoogervorst - An Accidental Accountant Episode 112: Hans Hoogervorst - An Accidental Accountant Hans Hoogervorst joins Andrea Pryde to reflect on his accomplishments as Chairman of the IASB. He shares his thoughts on the IASB and IFRS Standards, and considers the future for standard setting.

]]> Hans Hoogervorst joins Andrea Pryde to reflect on his accomplishments as Chairman of the IASB. He shares his thoughts on the IASB and IFRS Standards, and considers the future for standard setting.

]]> PwC Buzzsprout-8756855 Thu, 24 Jun 2021 11:00:00 -0400 1468 PwC IFRS Talks, IFRIC Meeting, accounting, Andrea Pryde, Hans Hoogervorst, IFRS, IASB, Accountant 1 112 full false ruth.e.preedy@pwc.com (PwC)Hans Hoogervorst joins Andrea Pryde to reflect on his accomplishments as Chairman of the IASB. He shares his thoughts on the IASB and IFRS Standards, and considers the future for standard setting. Episode 111: IFRS interpretation committee meeting Episode 111: IFRS interpretation committee meeting Join Andrea Pryde and Karsten Ganssauge as they discuss the issues from last week’s IFRS Interpretations Committee meeting, including the Targeted Long-term Refinancing Operations III transactions and an electricity retailer’s accounting for a Power Purchase Agreements in a Gross Pool Electricity Market.

]]> Join Andrea Pryde and Karsten Ganssauge as they discuss the issues from last week’s IFRS Interpretations Committee meeting, including the Targeted Long-term Refinancing Operations III transactions and an electricity retailer’s accounting for a Power Purchase Agreements in a Gross Pool Electricity Market.

]]> PwC Buzzsprout-8712133 Wed, 16 Jun 2021 06:00:00 -0400 1134 PwC IFRS Talks, IFRIC Meeting, accounting, Andrea Pryde, Karsten Ganssauge, Gross Pool Electricity Market 1 111 full false ruth.e.preedy@pwc.com (PwC)Join Andrea Pryde and Karsten Ganssauge as they discuss the issues from last week’s IFRS Interpretations Committee meeting, including the Targeted Long-term Refinancing Operations III transactions and an electricity retailer’s accounting for a Power Purchase Agreements in a Gross Pool Electricity Market. Episode 110: Lack of exchangeability Episode 110: Lack of exchangeability Join Andrea Pryde, Mercedes Baño  and Sergio Cravero for a discussion on the issues addressed by the IASB’s Exposure Draft on Lack of Exchangeability (Amendments to IAS 21).

]]> Join Andrea Pryde, Mercedes Baño  and Sergio Cravero for a discussion on the issues addressed by the IASB’s Exposure Draft on Lack of Exchangeability (Amendments to IAS 21).

]]> PwC Buzzsprout-8603857 Fri, 28 May 2021 05:00:00 -0400 693 PwC IFRS Talks, IFRIC Meeting, accounting, IASB’s Exposure, Andrea Pryde, Mercedes Baño, Sergio Cravero 1 110 full false ruth.e.preedy@pwc.com (PwC)Join Andrea Pryde, Mercedes Baño  and Sergio Cravero for a discussion on the issues addressed by the IASB’s Exposure Draft on Lack of Exchangeability (Amendments to IAS 21). Episode109: IFRIC update Episode109: IFRIC update Karsten Ganssauge updates us on the latest from the March and April IASB Interpretations Committee meeting where the Committee considered new topics relating to IFRS 16 and IAS 32, and finalised tentative agenda decisions relating to IAS 19 and IFRS 9. 

]]> Karsten Ganssauge updates us on the latest from the March and April IASB Interpretations Committee meeting where the Committee considered new topics relating to IFRS 16 and IAS 32, and finalised tentative agenda decisions relating to IAS 19 and IFRS 9. 

]]> PwC Buzzsprout-8456194 Tue, 04 May 2021 06:00:00 -0400 1296 PwC IFRS Talks, IFRIC Meeting, accounting, IFRIC, IASB Interpretations, Karsten Ganssauge, Andrea Pryde. 1 109 full false ruth.e.preedy@pwc.com (PwC)Karsten Ganssauge updates us on the latest from the March and April IASB Interpretations Committee meeting where the Committee considered new topics relating to IFRS 16 and IAS 32, and finalised tentative agenda decisions relating to IAS 19 and IFRS 9.  Episode 108: Supplier Finance Episode 108: Supplier Finance In recent years we’ve seen an increased use of supplier financing arrangements, sometimes called reverse factoring arrangements. Supplier financing arrangements can allow entities to manage working capital more efficiently, typically in conjunction with a programme with a bank or financial institution. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements. 

]]> In recent years we’ve seen an increased use of supplier financing arrangements, sometimes called reverse factoring arrangements. Supplier financing arrangements can allow entities to manage working capital more efficiently, typically in conjunction with a programme with a bank or financial institution. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements. 

]]> PwC Buzzsprout-8368721 Tue, 20 Apr 2021 05:00:00 -0400 723 PwC IFRS Talks, IFRIC Meeting, accounting, financing arrangements, Marie-Claude Kling, Andrea Pryde 1 108 full false ruth.e.preedy@pwc.com (PwC)In recent years we’ve seen an increased use of supplier financing arrangements, sometimes called reverse factoring arrangements. Supplier financing arrangements can allow entities to manage working capital more efficiently, typically in conjunction with a programme with a bank or financial institution. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements.  Episode 107: Rate regulated accounting Episode 107: Rate regulated accounting At the end of January the IASB published an exposure draft of a new accounting standard that would require companies subject to rate regulation to give investors additional information about the effects of rate regulation on their  financial performance.  The proposed Standard may have a significant impact for entities within its scope that do not currently have regulatory balances.  Scott and Heather explain all in 20mins.

]]> At the end of January the IASB published an exposure draft of a new accounting standard that would require companies subject to rate regulation to give investors additional information about the effects of rate regulation on their  financial performance.  The proposed Standard may have a significant impact for entities within its scope that do not currently have regulatory balances.  Scott and Heather explain all in 20mins.

]]> PwC Buzzsprout-8281506 Tue, 06 Apr 2021 09:00:00 -0400 1076 PwC IFRS Talks, IFRIC Meeting, IASB, accounting challenges, Scott Bandura, Heather Horn 1 107 full false ruth.e.preedy@pwc.com (PwC)At the end of January the IASB published an exposure draft of a new accounting standard that would require companies subject to rate regulation to give investors additional information about the effects of rate regulation on their  financial performance.  The proposed Standard may have a significant impact for entities within its scope that do not currently have regulatory balances.  Scott and Heather explain all in 20mins. Episode 106: SPACs Episode 106: SPACs Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them. 

]]> Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them. 

]]> PwC Buzzsprout-8187471 Mon, 22 Mar 2021 09:00:00 -0400 1003 PwC IFRS Talks, IFRIC Meeting, Special Purpose Acquisition Companies, accounting challenges, SPAC , Andrea Pryde, Gary Berchowitz 1 106 full false ruth.e.preedy@pwc.com (PwC)Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them.  Episode 105: Crypto assets with Ryan Leopold Episode 105: Crypto assets with Ryan Leopold Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins. 

]]> Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins. 

]]> PwC Buzzsprout-8099247 Mon, 08 Mar 2021 09:00:00 -0500 1284 PwC IFRS Talks, IFRIC Meeting, financial statements, Crypto assets , Andrea Pryde, Ryan Leopold 1 105 full false ruth.e.preedy@pwc.com (PwC)Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins.  Episode 104: February IFRIC Update Episode 104: February IFRIC Update Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern, and the costs necessary to sell inventories.

]]> Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern, and the costs necessary to sell inventories.

]]> PwC Buzzsprout-7963927 Fri, 19 Feb 2021 10:00:00 -0500 1156 PwC IFRS Talks, IFRIC Meeting, financial statements, Andrea Pryde, Karsten Ganssauge. 1 104 full false ruth.e.preedy@pwc.com (PwC)Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern, and the costs necessary to sell inventories. Episode 103: Going concern: disclosure relating to material uncertainty about an entity’s ability to continue as a going concern Episode 103: Going concern: disclosure relating to material uncertainty about an entity’s ability to continue as a going concern Given all that has happened in 2020 and the continuing uncertainty in 2021 arising from the global pandemic, we expect that investors are going to be looking at how companies and auditors are comfortable that a going concern basis of accounting is appropriate and the disclosures around it.  Katie Woods and Jamie Shannon discuss disclosures and judgements relating to material uncertainty about an entity’s ability to continue as a going concern. 

]]> Given all that has happened in 2020 and the continuing uncertainty in 2021 arising from the global pandemic, we expect that investors are going to be looking at how companies and auditors are comfortable that a going concern basis of accounting is appropriate and the disclosures around it.  Katie Woods and Jamie Shannon discuss disclosures and judgements relating to material uncertainty about an entity’s ability to continue as a going concern. 

]]> PwC Buzzsprout-7670329 Thu, 04 Feb 2021 04:00:00 -0500 1190 PwC IFRS Talks, Accounting, Cryptoassets, Going concern 1 103 full false ruth.e.preedy@pwc.com (PwC)Given all that has happened in 2020 and the continuing uncertainty in 2021 arising from the global pandemic, we expect that investors are going to be looking at how companies and auditors are comfortable that a going concern basis of accounting is appropriate and the disclosures around it.  Katie Woods and Jamie Shannon discuss disclosures and judgements relating to material uncertainty about an entity’s ability to continue as a going concern.  Episode 102: What should we expect from the Post-Implementation Review of IFRS 9? Episode 102: What should we expect from the Post-Implementation Review of IFRS 9? In October 2020, the IASB decided to begin the post implementation review of the IFRS 9 classification and measurement requirements. The IASB plans to conduct outreach for the first phase of the PIR in the first half of this year targeting a request for information in the third quarter of 2021.  Marie Kling explains what this means for the year ahead.

]]> In October 2020, the IASB decided to begin the post implementation review of the IFRS 9 classification and measurement requirements. The IASB plans to conduct outreach for the first phase of the PIR in the first half of this year targeting a request for information in the third quarter of 2021.  Marie Kling explains what this means for the year ahead.

]]> PwC Buzzsprout-7390066 Wed, 20 Jan 2021 06:00:00 -0500 970 pwc, IFRS Talks, IASB, IFRS 9, Andrea Pryde, Marie-Claude Kling 1 102 full false ruth.e.preedy@pwc.com (PwC)In October 2020, the IASB decided to begin the post implementation review of the IFRS 9 classification and measurement requirements. The IASB plans to conduct outreach for the first phase of the PIR in the first half of this year targeting a request for information in the third quarter of 2021.  Marie Kling explains what this means for the year ahead. Episode 101: What do investors want to know about 2020? Episode 101: What do investors want to know about 2020? Hilary Eastman looks at what investors want to know about 2020, covering the impact of COVID-19, climate-related financial risks and the importance of transparency in financial statements. 

]]> Hilary Eastman looks at what investors want to know about 2020, covering the impact of COVID-19, climate-related financial risks and the importance of transparency in financial statements. 

]]> PwC Buzzsprout-7235539 Mon, 11 Jan 2021 09:00:00 -0500 774 pwc, IFRS Talks, what investors want to know, covering the impact of COVID-19, importance of transparency in financial statements, Andrea Pryde, Hilary Eastman 1 101 full false ruth.e.preedy@pwc.com (PwC)Hilary Eastman looks at what investors want to know about 2020, covering the impact of COVID-19, climate-related financial risks and the importance of transparency in financial statements.  Episode 100: Emissions credit accounting Episode 100: Emissions credit accounting Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode. 

]]> Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode. 

]]> PwC Buzzsprout-6839194 Mon, 14 Dec 2020 09:00:00 -0500 906 pwc, IFRS Talks, credit accounting, accounting challenges, Ruth Preedy, Scott Bandura 1 100 full false ruth.e.preedy@pwc.com (PwC)Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode.  Episode 99: December IFRIC update Episode 99: December IFRIC update Karsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets. 

]]> Karsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets. 

]]> PwC Buzzsprout-6730648 Mon, 07 Dec 2020 06:00:00 -0500 1410 pwc, IFRS Talks, Karsten Ganssauge, December IFRIC agenda, supply chain financing, customisation and configuration costs 1 99 full false ruth.e.preedy@pwc.com (PwC)Karsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets.  Episode 98: Business Combinations - Disclosures, Goodwill and Impairment DP Episode 98: Business Combinations - Disclosures, Goodwill and Impairment DP Paul Shepherd provides an overview of the discussion paper, Business Combinations - Disclosures, Goodwill and Impairment. He summarises the proposals for additional disclosures, simplifications to the impairment test and the Boards consideration for goodwill amortisation. Find out all in the latest podcast.  

]]> Paul Shepherd provides an overview of the discussion paper, Business Combinations - Disclosures, Goodwill and Impairment. He summarises the proposals for additional disclosures, simplifications to the impairment test and the Boards consideration for goodwill amortisation. Find out all in the latest podcast.  

]]> PwC Buzzsprout-6531358 Tue, 24 Nov 2020 10:00:00 -0500 1284 pwc, IFRS Talks, Business Combinations, Disclosures, Goodwill, Impairment, Paul Shepherd 1 98 full false ruth.e.preedy@pwc.com (PwC)Paul Shepherd provides an overview of the discussion paper, Business Combinations - Disclosures, Goodwill and Impairment. He summarises the proposals for additional disclosures, simplifications to the impairment test and the Boards consideration for goodwill amortisation. Find out all in the latest podcast.   Episode 97: Employee benefits in light of COVID-19 Episode 97: Employee benefits in light of COVID-19 Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits. 

]]> Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits. 

]]> PwC Buzzsprout-6398995 Mon, 16 Nov 2020 11:00:00 -0500 932 IFRS Talks, COVID-19, accounting, employee benefits, Katie Woods, Ruth Preedy 1 97 full false ruth.e.preedy@pwc.com (PwC)Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits.  Episode 96: Life and times of Darrel Scott, former IASB member Episode 96: Life and times of Darrel Scott, former IASB member Darrel Scott talks about his time at the IASB including the IFRIC committee and the standard setting process. 

]]> Darrel Scott talks about his time at the IASB including the IFRIC committee and the standard setting process. 

]]> PwC Buzzsprout-6202213 Tue, 03 Nov 2020 06:00:00 -0500 1288 IFRS Talks, IASB, IFRIC, Darrel Scott 1 96 full false ruth.e.preedy@pwc.com (PwC)Darrel Scott talks about his time at the IASB including the IFRIC committee and the standard setting process.  Episode 95: The Importance of Climate Risk to Financial and Non-Financial Reporting Episode 95: The Importance of Climate Risk to Financial and Non-Financial Reporting Scott Bandura explains the importance of climate risk for both financial and non financial reporting. Does IFRS consider climate risk? How can it impact accounting? What are the latest developments around ESG reporting & assurance? Scott tells all in the latest episode.

]]> Scott Bandura explains the importance of climate risk for both financial and non financial reporting. Does IFRS consider climate risk? How can it impact accounting? What are the latest developments around ESG reporting & assurance? Scott tells all in the latest episode.

]]> PwC Buzzsprout-5961253 Mon, 19 Oct 2020 10:00:00 -0400 1008 IFRS Talks, PwC Accounting, Scott Bandura 1 95 full false ruth.e.preedy@pwc.com (PwC)Scott Bandura explains the importance of climate risk for both financial and non financial reporting. Does IFRS consider climate risk? How can it impact accounting? What are the latest developments around ESG reporting & assurance? Scott tells all in the latest episode. Episode 94: IBOR reform Phase 2 Episode 94: IBOR reform Phase 2 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. 

]]> 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. 

]]> PwC Buzzsprout-5853970 Mon, 12 Oct 2020 08:00:00 -0400 1231 IBOR, reform project, IASB, Chris Raftopoulos, Marie Kling, Mark Randall, scope, contractual cash flow relief, hedge accounting 1 94 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 93: September IFRIC Update Episode 93: September IFRIC Update 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.

]]> 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.

]]> PwC Buzzsprout-5552434 Tue, 22 Sep 2020 10:00:00 -0400 1162 ifrs, talks, pwc, Karsten Ganssauge, IFRIC 1 93 full false ruth.e.preedy@pwc.com (PwC)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. Episode 92: PwC IFRS Talks IFRS 15, over time revenue contracts Episode 92: PwC IFRS Talks IFRS 15, over time revenue contracts EP 92: Join Ruth Preedy and Katie Woods as they talk through the judgements involved to account for revenue contracts over time.

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

]]> PwC Buzzsprout-5451886 Thu, 17 Sep 2020 09:00:00 -0400 1025 1 92 full false ruth.e.preedy@pwc.com (PwC)EP 92: Join Ruth Preedy and Katie Woods as they talk through the judgements involved to account for revenue contracts over time. Episode 91: IASB narrow scope amendments Episode 91: IASB narrow scope amendments 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.)

]]> 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.)

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/talks-iasb-narrow-scope-amendments.html PwC Buzzsprout-5185852 Fri, 28 Aug 2020 09:00:00 -0400 944 ifrs, talks, podcast episode 91, Ruth Preedy, Scott Bandura, IASB, PwC 1 91 full false ruth.e.preedy@pwc.com (PwC)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.) Episode 90: The life and times of Sandra Thompson Episode 90: The life and times of Sandra Thompson 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. 

]]> 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. 

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/life-and-times-sandra-thompson.html PwC Buzzsprout-4830797 Thu, 13 Aug 2020 11:00:00 -0400 801 ifrs talks, podcast, episode 90, sandra thompson 1 90 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 89: Primary financial statements Episode 89: Primary financial statements Join PwC professionals as they discuss the proposed changes to the statement of profit and loss exposure draft in 20 minutes.

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

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts.html PwC Buzzsprout-4685141 Thu, 30 Jul 2020 10:00:00 -0400 1296 pwc, episode 89, ifrs talks, podcast, financial statements 1 89 full false ruth.e.preedy@pwc.com (PwC)Join PwC professionals as they discuss the proposed changes to the statement of profit and loss exposure draft in 20 minutes. Episode 88: The Life and Times of Tony Debell Episode 88: The Life and Times of Tony Debell 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/life-and-times-of-tony-debell.html PwC Buzzsprout-4554527 Thu, 16 Jul 2020 16:00:00 -0400 921 pwc, ifrs podcast, ifrs talks, episode 88, tony debell 1 88 full false ruth.e.preedy@pwc.com (PwC)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. Episode 87: COVID-19 and IFRS 16 rent concessions Episode 87: COVID-19 and IFRS 16 rent concessions 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? 

]]> 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? 

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-ifrs-16-rent-concessions.html PwC Buzzsprout-4399538 Thu, 02 Jul 2020 17:00:00 -0400 1219 episode 87, ifrs talks, podcast, pwc, ifrs reporting, covid-19, ifrs 16 1 87 full false ruth.e.preedy@pwc.com (PwC)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?  Episode 86: June IFRIC update Episode 86: June IFRIC update 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. 

]]> 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. 

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/june-ifric-update.html PwC Buzzsprout-4314194 Thu, 25 Jun 2020 16:00:00 -0400 1466 episode 86, pwc, ifrs talks, june ifric update 1 86 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 85: COVID-19 and interim reporting (IAS 34) Episode 85: COVID-19 and interim reporting (IAS 34) 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-interim-reporting-ias-34.html PwC Buzzsprout-4237856 Sun, 21 Jun 2020 09:00:00 -0400 1162 episode 85, pwc, ifrs talks, covid 19, interim reporting, ias 34 1 85 full false ruth.e.preedy@pwc.com (PwC)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. Episode 84: COVID-19 and IAS 12 taxes 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-ias-12-taxes.html PwC Buzzsprout-4190789 Tue, 16 Jun 2020 21:00:00 -0400 816 pwc, ifrs talks, episode 84, covid 19, taxes, ias 12 taxes 1 84 full false ruth.e.preedy@pwc.com (PwC)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. Episode 83: Impairment of trade receivables for Corporates in light of COVID-19 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/impairment-trade-receivables-covid-19.html PwC Buzzsprout-4134509 Thu, 11 Jun 2020 17:00:00 -0400 1224 pwc, ifrs talks, episode 83, covid 19, trade receivables, impairment 1 83 full false ruth.e.preedy@pwc.com (PwC)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. Episode 82: Presentation of the impacts of COVID-19 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/impacts-covid-19.html PwC Buzzsprout-4096799 Tue, 09 Jun 2020 17:00:00 -0400 888 episode 82, pwc, ifrs talks, impacts of covid-19 1 82 full false ruth.e.preedy@pwc.com (PwC)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. Episode 81: IFRS 16 impact on IAS 36 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.

]]> What is the impact of IFRS 16, Leases, on IAS 36 impairment? PwC's professional share the latest updates in IFRS.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/ifrs-16-impact-ias-36.html PwC Buzzsprout-3936377 Thu, 04 Jun 2020 20:00:00 -0400 795 pwc, ifrs talks, episode 81, ias 36, ifrs 16 1 81 full false ruth.e.preedy@pwc.com (PwC)What is the impact of IFRS 16, Leases, on IAS 36 impairment? PwC's professional share the latest updates in IFRS. Episode 80: April IFRIC update 2020 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.

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

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/april-ifric-update-2020.html PwC Buzzsprout-3776222 Thu, 21 May 2020 17:00:00 -0400 961 episode 80, pwc, ifrs talks, april 2020, ifric update 1 80 full false ruth.e.preedy@pwc.com (PwC)What has been discussed and debated at the April Interpretations Committee? Karsten Ganssauge talks through IAS 12, Income taxes and supplier financing arrangements. Episode 79: COVID-19, hedging and other corporate treasury issues 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-hedging-corporate-treasury-issues.html PwC Buzzsprout-3754136 Thu, 14 May 2020 11:00:00 -0400 1235 episode 79, hedging, ifrs talks, pwc, corporate treasury, covid-19 1 79 full false ruth.e.preedy@pwc.com (PwC)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. Episode 78: COVID-19 and classification and measurement in IFRS 9 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. 

]]> 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. 

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-classification-measurement-ifrs-9.html PwC Buzzsprout-3674080 Fri, 08 May 2020 11:00:00 -0400 1016 pwc, ifrs talks, podcast, episode 78, loan agreements, payment schedule, covid-19, ifrs 9 1 78 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 77: COVID-19 implications on IFRS 13, Fair Value 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.

]]> 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.

]]> http://pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-implications-ifrs-13-fair-value.html PwC Buzzsprout-3542494 Wed, 06 May 2020 16:00:00 -0400 827 covid-19, ifrs 13, fair value, ifrs talks, podcast, pwc, episode XX 1 77 full false ruth.e.preedy@pwc.com (PwC)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. Episode 76: COVID-19 impact on IFRS 16, Leases 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.

]]> 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.

]]> http://pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-impact-ifrs-16-leases.html PwC Buzzsprout-3544174 Thu, 30 Apr 2020 16:00:00 -0400 1230 ifrs talks, podcast, pwc, ifrs 16, leases, covid 19, episode 76 1 76 full false ruth.e.preedy@pwc.com (PwC)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. Episode 75: COVID-19 and Impairment 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-impairment.html PwC Buzzsprout-3542029 Tue, 28 Apr 2020 13:00:00 -0400 952 covid 19, ifrs talks, podcast, pwc, impairment, episode 75 1 75 full false ruth.e.preedy@pwc.com (PwC)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. Episode 74: IAS 10, post balance sheet events and COVID-19 Episode 74: IAS 10, post balance sheet events and COVID-19 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. 

]]> 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. 

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts.html PwC Buzzsprout-3464269 Wed, 22 Apr 2020 17:00:00 -0400 1100 ifrs talks, pwc, podcast, ifrs reporting, covid-19, episode 74 1 74 full false ruth.e.preedy@pwc.com (PwC)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.  Episode 73: COVID-19 Impact on IFRS 9, Expected Credit Loss Episode 73: COVID-19 Impact on IFRS 9, Expected Credit Loss 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.

]]> 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.

]]> http://pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/covid-19-impact-ifrs-9-expected-credit-loss.html PwC Buzzsprout-3380296 Thu, 16 Apr 2020 18:00:00 -0400 964 covid 19, pwc, coronavirus, ifrs talks, episode 73 1 73 full false ruth.e.preedy@pwc.com (PwC)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. Episode 72: Government grants and coronavirus (COVID-19) Episode 72: Government grants and coronavirus (COVID-19) 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. 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?

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/government-grants-and-covid-19.html PwC Buzzsprout-3380272 Fri, 10 Apr 2020 01:00:00 -0400 906 ifrs talks, pwc, podcast, episode 72, covid 19, government grants, coronavirus 1 72 full false ruth.e.preedy@pwc.com (PwC)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? Episode 71: The accounting implications of coronavirus (COVID-19) Episode 71: The accounting implications of coronavirus (COVID-19) 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.

]]> 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.

]]> https://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/podcasts/accounting-implications-of-coronavirus.html PwC Buzzsprout-3380251 Fri, 03 Apr 2020 01:00:00 -0400 1208 ifrs, pwc, ifrs talks, podcast, episode 71 1 71 full false ruth.e.preedy@pwc.com (PwC)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. Episode 70: 6 Months in review of IFRS Episode 70: 6 Months in review of IFRS ]]> ]]> Dave Walters or Ruth Preedy http://download.pwc.com/gx/ifrs/070-ifrs-talks.mp3 Thu, 26 Mar 2020 20:00:00 -0400 1211 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 69: March 2020 IFRIC update Episode 69: March 2020 IFRIC update ]]> ]]> Karsten Ganssauge http://download.pwc.com/gx/ifrs/069-ifrs-talks.mp3 Thu, 12 Mar 2020 20:00:00 -0400 1217 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 67: Negative interest rates Episode 67: Negative interest rates ]]> ]]> Sandra Thompson and Tony Debell http://download.pwc.com/gx/ifrs/067-ifrs-talks.mp3 Thu, 20 Feb 2020 19:00:00 -0500 903 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 66: December 2019 IASB: Leases and disclosure Episode 66: December 2019 IASB: Leases and disclosure ]]> ]]> Dave Walters and Kathryn Donkersley http://download.pwc.com/gx/ifrs/066-ifrs-talks.mp3 Thu, 30 Jan 2020 19:00:00 -0500 1198 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 65: Alternative Financing Episode 65: Alternative Financing ]]> ]]> Gary Berchowitz and Dave Walters http://download.pwc.com/gx/ifrs/065-ifrs-talks.mp3 Thu, 16 Jan 2020 19:00:00 -0500 1346 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 64: Christmas Special 2019 Episode 64: Christmas Special 2019 ]]> ]]> Gary Berchowitz and Dave Walters http://download.pwc.com/gx/ifrs/064-ifrs-talks.mp3 Thu, 19 Dec 2019 19:00:00 -0500 1365 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 63: November 2019 IFRIC update Episode 63: November 2019 IFRIC update ]]> ]]> Dave Walters and Karsten Ganssauge http://download.pwc.com/gx/ifrs/063-ifrs-talks.mp3 Mon, 16 Dec 2019 19:00:00 -0500 1312 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 62: Regulators areas of focus for this year end Episode 62: Regulators areas of focus for this year end ]]> ]]> Peter Hogarth and Dave Walters http://download.pwc.com/gx/ifrs/062-ifrs-talks.mp3 Wed, 20 Nov 2019 19:00:00 -0500 1499 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 61: IBOR reform Phase 1 Episode 61: IBOR reform Phase 1 ]]> ]]> Sandra Thompson, Mark Randall and Chris Raftopoulous http://download.pwc.com/gx/ifrs/061-ifrs-talks.mp3 Thu, 07 Nov 2019 19:00:00 -0500 1552 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 60: IFRS 17 for non-insurers Episode 60: IFRS 17 for non-insurers ]]> ]]> Sandra Thompson, Andrea Pryde, and Dave Walters http://download.pwc.com/gx/ifrs/060-ifrs-talks.mp3 Thu, 24 Oct 2019 04:00:00 -0400 1408 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 59: September 2019 IFRIC update Episode 59: September 2019 IFRIC update ]]> ]]> Dave Walters and Karsten Ganssauge http://download.pwc.com/gx/ifrs/059-ifrs-talks.mp3 Fri, 04 Oct 2019 04:00:00 -0400 1310 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 58: IAS 12 income taxes Episode 58: IAS 12 income taxes ]]> ]]> Dave Walters and Tony Debell http://download.pwc.com/gx/ifrs/058-ifrs-talks.mp3 Fri, 20 Sep 2019 04:00:00 -0400 1457 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 57: IAS 37 Provisions Episode 57: IAS 37 Provisions ]]> ]]> Andrea Allocco http://download.pwc.com/gx/ifrs/057-ifrs-talks.mp3 Fri, 02 Aug 2019 04:00:00 -0400 1276 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 56: PwC IFRS Talks Q2 2019 update Episode 56: PwC IFRS Talks Q2 2019 update ]]> ]]> Jessica Taurae, Larry Dodyk http://download.pwc.com/gx/ifrs/056-ifrs-talks.mp3 Fri, 19 Jul 2019 04:00:00 -0400 716 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 55: June 2019 IFRIC update Episode 55: June 2019 IFRIC update ]]> ]]> Tony Debell http://download.pwc.com/gx/ifrs/055-ifrs-talks.mp3 Fri, 05 Jul 2019 04:00:00 -0400 1438 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 54: Business combinations under Common Control Episode 54: Business combinations under Common Control ]]> ]]> Avni Mashru http://download.pwc.com/gx/ifrs/054-ifrs-talks.mp3 Fri, 21 Jun 2019 04:00:00 -0400 1014 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 53: IFRS 16, Leases - The Unspoken Challenges Episode 53: IFRS 16, Leases - The Unspoken Challenges ]]> ]]> Avni Mashru http://download.pwc.com/gx/ifrs/053-ifrs-talks.mp3 Fri, 07 Jun 2019 14:00:00 -0400 1072 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 52: IBOR reform Episode 52: IBOR reform ]]> ]]> Sandra Thompson, Mark Randall, Chris Raftopoulous http://download.pwc.com/gx/ifrs/052-ifrs-talks.mp3 Fri, 24 May 2019 14:00:00 -0400 1286 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 51: Updates to IAS 36 Impairment Episode 51: Updates to IAS 36 Impairment ]]> ]]> Iain Selfridge http://download.pwc.com/gx/ifrs/051-ifrs-talks.mp3 Sat, 11 May 2019 14:00:00 -0400 875 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 50: Navigating the Stakeholder agenda Episode 50: Navigating the Stakeholder agenda ]]> ]]> Mark O�Sullivan http://download.pwc.com/gx/ifrs/050-ifrs-talks.mp3 Fri, 26 Apr 2019 14:00:00 -0400 739 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 49: Q1 2019 Update and IBOR reform Episode 49: Q1 2019 Update and IBOR reform ]]> ]]> Sandra Thompson http://download.pwc.com/gx/ifrs/049-ifrs-talks.mp3 Thu, 11 Apr 2019 14:00:00 -0400 1145 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 48: March IFRIC update Episode 48: March IFRIC update ]]> ]]> Tony Debell http://download.pwc.com/gx/ifrs/048-ifrs-talks.mp3 Fri, 29 Mar 2019 14:00:00 -0400 1279 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 47: IFRS and Brexit Episode 47: IFRS and Brexit ]]> ]]> Peter Hogarth, Anna Wallace http://download.pwc.com/gx/ifrs/047-ifrs-talks.mp3 Fri, 22 Mar 2019 14:00:00 -0400 1012 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 46: Selling well Episode 46: Selling well ]]> ]]> Richard Jones http://download.pwc.com/gx/ifrs/046-ifrs-talks.mp3 Fri, 15 Mar 2019 14:00:00 -0400 949 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 45: FICE Episode 45: FICE ]]> ]]> Marie Kling http://download.pwc.com/gx/ifrs/045-ifrs-talks.mp3 Fri, 01 Mar 2019 13:00:00 -0500 789 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 44: Future of reporting Episode 44: Future of reporting ]]> ]]> Mark O'Sullivan http://download.pwc.com/gx/ifrs/044-ifrs-talks.mp3 Fri, 15 Feb 2019 13:00:00 -0500 699 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 43: IFRS 9 for insurers Episode 43: IFRS 9 for insurers ]]> ]]> Jessica Taurae, Richard Goodman, Kathryn Le Coz http://download.pwc.com/gx/ifrs/043-ifrs-talks.mp3 Fri, 01 Feb 2019 13:00:00 -0500 725 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 42: IFRS Accounting for Cloud Computing Episode 42: IFRS Accounting for Cloud Computing ]]> ]]> Gary Berchowitz http://download.pwc.com/gx/ifrs/042-ifrs-talks.mp3 Fri, 18 Jan 2019 13:00:00 -0500 776 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 41: IFRS Year end reminders 2018 Episode 41: IFRS Year end reminders 2018 ]]> ]]> Tony Debell, Sandra Thompson http://download.pwc.com/gx/ifrs/041-ifrs-talks.mp3 Fri, 04 Jan 2019 13:00:00 -0500 1724 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 40: IFRS Christmas Special Episode 40: IFRS Christmas Special ]]> ]]> Dave Walters http://download.pwc.com/gx/ifrs/040-ifrs-talks.mp3 Fri, 21 Dec 2018 13:00:00 -0500 885 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 39: IFRS 3, Definition of a business Episode 39: IFRS 3, Definition of a business ]]> ]]> Larry Dodyk http://download.pwc.com/gx/ifrs/039-ifrs-talks.mp3 Fri, 14 Dec 2018 13:00:00 -0500 683 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 38: Hyperinflation Episode 38: Hyperinflation ]]> ]]> Tony Debell, Flavia Maslaton http://download.pwc.com/gx/ifrs/038-ifrs-talks.mp3 Fri, 30 Nov 2018 13:00:00 -0500 1194 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 37: Quarter 3 2018 Reminders Episode 37: Quarter 3 2018 Reminders ]]> ]]> Tony Debell, Sandra Thompson, Larry Dodyk http://download.pwc.com/gx/ifrs/037-ifrs-talks.mp3 Fri, 16 Nov 2018 13:00:00 -0500 1123 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 36: Disposals Episode 36: Disposals ]]> ]]> Iain Selfridge http://download.pwc.com/gx/ifrs/036-ifrs-talks.mp3 Fri, 02 Nov 2018 14:00:00 -0400 1020 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 35: Cryptographic assets Episode 35: Cryptographic assets ]]> ]]> Katie Woods http://download.pwc.com/gx/ifrs/035-ifrs-talks.mp3 Fri, 19 Oct 2018 14:00:00 -0400 873 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 34: IAS 1, Judgements and Estimates Episode 34: IAS 1, Judgements and Estimates ]]> ]]> Peter Hogarth http://download.pwc.com/gx/ifrs/034-ifrs-talks.mp3 Fri, 05 Oct 2018 14:00:00 -0400 800 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 33: IFRS 10 Spectrum of control Episode 33: IFRS 10 Spectrum of control ]]> ]]> Iain Selfridge http://download.pwc.com/gx/ifrs/033-ifrs-talks.mp3 Fri, 21 Sep 2018 14:00:00 -0400 959 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 32: IFRS 3 Common Pitfalls Episode 32: IFRS 3 Common Pitfalls ]]> ]]> Avni Mashru http://download.pwc.com/gx/ifrs/032-ifrs-talks.mp3 Fri, 07 Sep 2018 14:00:00 -0400 1351 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 31: IFRS highlights for Q2 2018 Episode 31: IFRS highlights for Q2 2018 ]]> ]]> Tony Debell, Sandra Thompson, Larry Dodyk http://download.pwc.com/gx/ifrs/031-ifrs-talks.mp3 Fri, 03 Aug 2018 14:00:00 -0400 1610 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 30: IFRS 17 Insurance Episode 30: IFRS 17 Insurance ]]> ]]> Gail Tucker https://download.pwc.com/gx/ifrs/030-ifrs-talks-ifrs-17-insurance.mp3 Fri, 20 Jul 2018 14:00:00 -0400 1050 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 29: Get to know the interpretations committee Episode 29: Get to know the interpretations committee ]]> ]]> Tony Debell https://download.pwc.com/gx/ifrs/029-ifrs-talks-ifric.mp3 Fri, 06 Jul 2018 14:00:00 -0400 1278 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 28: International differences in IFRS Episode 28: International differences in IFRS ]]> ]]> Chris Nobes https://download.pwc.com/gx/ifrs/028-ifrs-talks-international-differences-ifrs-2.mp3 Fri, 22 Jun 2018 14:00:00 -0400 1365 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 27: You are being watched - stakeholder reporting in the new age of accountability Episode 27: You are being watched - stakeholder reporting in the new age of accountability ]]> ]]> Mark O�Sullivan https://download.pwc.com/gx/ifrs/027-ifrs-talks-stakeholder-reporting.mp3 Thu, 07 Jun 2018 14:00:00 -0400 1013 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 26: IAS 36 Impairment Test Episode 26: IAS 36 Impairment Test ]]> ]]> Dave Walters https://download.pwc.com/gx/ifrs/026-ifrs-talks-ias-36-impairment-test.mp3 Thu, 24 May 2018 14:00:00 -0400 998 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 25: IFRS 2 Share-Based Payments - Part 2 Episode 25: IFRS 2 Share-Based Payments - Part 2 ]]> ]]> Katie Woods https://download.pwc.com/gx/ifrs/025-ifrs-talks-ifrs-2-share-based-payments-part-2.mp3 Thu, 10 May 2018 14:00:00 -0400 996 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 24: IFRS 2 Share-Based Payments - Part 1 Episode 24: IFRS 2 Share-Based Payments - Part 1 ]]> ]]> Katie Woods https://download.pwc.com/gx/ifrs/024-ifrs-talks-ifrs-2-share-based-payments-part-1.mp3 Thu, 26 Apr 2018 14:00:00 -0400 1016 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 23: Initial Coin Offering (ICOs) 101 Episode 23: Initial Coin Offering (ICOs) 101 ]]> ]]> Tony Debell, Katie Woods https://download.pwc.com/gx/ifrs/023-ifrs-talks-initial-coin-offering-icos-101.mp3 Thu, 12 Apr 2018 14:00:00 -0400 838 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 22: 2018 First Quarter IFRS Update Episode 22: 2018 First Quarter IFRS Update ]]> ]]> Tony Debell, Sandra Thompson, Larry Dodyk https://download.pwc.com/gx/ifrs/022-ifrs-talks-2018-first-quarter-update.mp3 Thu, 29 Mar 2018 14:00:00 -0400 1247 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 21: Investors Perspective Episode 21: Investors Perspective ]]> ]]> Hilary Eastman https://download.pwc.com/gx/ifrs/021-ifrs-talks-investors-perspective.mp3 Thu, 15 Mar 2018 14:00:00 -0400 908 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 20: IAS 32 Debt or Equity Classification Episode 20: IAS 32 Debt or Equity Classification ]]> ]]> Helen Wise https://download.pwc.com/gx/ifrs/020-ifrs-talks-ias-32-debt-or-equity-classification.mp3 Thu, 01 Mar 2018 13:00:00 -0500 897 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 19: IAS 38 Intangible Assets Episode 19: IAS 38 Intangible Assets ]]> ]]> Mary Dolson https://download.pwc.com/gx/ifrs/019-ifrs-talks-ias-38-intangibles.mp3 Thu, 15 Feb 2018 13:00:00 -0500 1068 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 18: IFRS 16 Implementation Episode 18: IFRS 16 Implementation ]]> ]]> Jay Tahtah https://download.pwc.com/gx/ifrs/018-ifrs-talks-ifrs-16-implentention.mp3 Thu, 01 Feb 2018 13:00:00 -0500 1164 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 17: Cryptocurrencies Episode 17: Cryptocurrencies ]]> ]]> Gary Berchowitz https://download.pwc.com/gx/ifrs/017-ifrs-talks-cryptocurrency.mp3 Thu, 18 Jan 2018 13:00:00 -0500 757 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 16: 2017 IFRS Year End reminders Episode 16: 2017 IFRS Year End reminders ]]> ]]> Tony Debell, Sandra Thompson, Mary Dolson https://download.pwc.com/gx/ifrs/016-ifrs-talks-year-end-reminders.mp3 Thu, 21 Dec 2017 13:00:00 -0500 1318 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 15: IAS 7, Cash Flow Statements Episode 15: IAS 7, Cash Flow Statements ]]> ]]> Tony Debell https://download.pwc.com/gx/ifrs/015-ifrs-talks-ias-7-cash-flows.mp3 Thu, 07 Dec 2017 13:00:00 -0500 779 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 14: IAS 12, Deferred Tax Episode 14: IAS 12, Deferred Tax ]]> ]]> Tony Hanrahan https://download.pwc.com/gx/ifrs/014-ifrs-talks-deferred-tax.mp3 Thu, 23 Nov 2017 13:00:00 -0500 1139 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 13: IFRS 10, Control - Part 2 Episode 13: IFRS 10, Control - Part 2 ]]> ]]> Mary Dolson https://download.pwc.com/gx/ifrs/013-ifrs-talks-ifrs10-part2.mp3 Thu, 09 Nov 2017 13:00:00 -0500 1214 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 12: IFRS 10, Control - Part 1 Episode 12: IFRS 10, Control - Part 1 ]]> ]]> Mary Dolson https://download.pwc.com/gx/ifrs/012-ifrs-talks-ifrs10-part1.mp3 Thu, 26 Oct 2017 14:00:00 -0400 1139 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 11: Alternative Performance Measures Episode 11: Alternative Performance Measures ]]> ]]> Peter Hogarth https://download.pwc.com/gx/ifrs/011-ifrs-talks-apms.mp3 Thu, 12 Oct 2017 14:00:00 -0400 789 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 10: IFRS 9 for corporates Episode 10: IFRS 9 for corporates ]]> ]]> Sandra Thompson https://download.pwc.com/gx/ifrs/010-ifrs-talks-ifrs-9-for-corporates.mp3 Thu, 28 Sep 2017 14:00:00 -0400 1543 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 9: Cutting the Clutter Episode 9: Cutting the Clutter ]]> ]]> Tony Debell https://download.pwc.com/gx/ifrs/009-ifrs-talks-cutting-the-clutter.mp3 Thu, 14 Sep 2017 14:00:00 -0400 949 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 8: IAS 36 Cash Flow Models Episode 8: IAS 36 Cash Flow Models ]]> ]]> Mary Dolson https://download.pwc.com/gx/ifrs/008-ifrs-talks-cash-flow-models.mp3 Thu, 31 Aug 2017 14:00:00 -0400 1054 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 7: Combined and Carve-Out Financial Statements Episode 7: Combined and Carve-Out Financial Statements ]]> ]]> David Schmid https://download.pwc.com/gx/ifrs/007-ifrs-talks-combined-and-carve-out.mp3 Thu, 17 Aug 2017 14:00:00 -0400 905 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 6: IFRS News August 2017 Episode 6: IFRS News August 2017 ]]> ]]> Andreas Ohl https://download.pwc.com/gx/ifrs/006-ifrs-talks-fair-value.mp3 Thu, 03 Aug 2017 14:00:00 -0400 1177 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 5: IFRS 15, Revenue Episode 5: IFRS 15, Revenue ]]> ]]> Tony Debell https://download.pwc.com/gx/ifrs/005-ifrs-talks-ifrs-15.mp3 Thu, 20 Jul 2017 14:00:00 -0400 1347 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 4: IFRS News July 2017 Episode 4: IFRS News July 2017 ]]> ]]> Sandra Thompson, Tony Debell https://download.pwc.com/gx/ifrs/004-ifrs-talks-ifrs-news-072017.mp3 Thu, 06 Jul 2017 14:00:00 -0400 1187 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 3: IFRS 16, Leasing Episode 3: IFRS 16, Leasing ]]> ]]> Jessica Taurae https://download.pwc.com/gx/ifrs/003-ifrs-talks-ifrs-16-leasing.mp3 Thu, 22 Jun 2017 14:00:00 -0400 657 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 2: IFRS News June 2017 Episode 2: IFRS News June 2017 ]]> ]]> Tony Debell, Gail Tucker, Sandra Thompson https://download.pwc.com/gx/ifrs/002-ifrs-talks-ifrs-news-062017.mp3 Thu, 08 Jun 2017 14:00:00 -0400 1154 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC) Episode 1: IFRS 3 Acquisition of a Business Episode 1: IFRS 3 Acquisition of a Business ]]> ]]> Mary Dolson https://download.pwc.com/gx/ifrs/001-ifrs-talks-ifrs-3-acquistion-of-a-business.mp3 Wed, 10 May 2017 14:00:00 -0400 1260 IFRS,PwC,capital,markets,consulting,advisory false ruth.e.preedy@pwc.com (PwC)