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- 153 - 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/Thu, 04 Apr 2024 - 152 - 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.htmlThu, 14 Mar 2024 - 151 - 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.htmlThu, 22 Feb 2024 - 150 - 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.
Mon, 29 Jan 2024 - 149 - 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 agreementsThu, 14 Dec 2023 - 148 - November 2023 Global minimum taxWed, 08 Nov 2023
- 147 - 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.Thu, 19 Oct 2023 - 146 - 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 notThu, 15 Jun 2023 - 145 - 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.Wed, 24 May 2023 - 144 - 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.Wed, 22 Mar 2023 - 143 - Episode 141: Accounting for Carbon OffsetsMon, 13 Mar 2023
- 142 - Episode 140: The Investors' PerspectiveWed, 01 Feb 2023
- 141 - 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
Fri, 13 Jan 2023 - 140 - Episode 138: November IFRIC MeetingMon, 12 Dec 2022
- 139 - 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.
Mon, 14 Nov 2022 - 138 - 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.
Thu, 29 Sep 2022 - 137 - 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)).
Fri, 02 Sep 2022 - 136 - 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.Wed, 10 Aug 2022 - 135 - 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.
Fri, 29 Jul 2022 - 134 - 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.
Thu, 23 Jun 2022 - 133 - 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 herefor talking points.
Wed, 22 Jun 2022 - 132 - Episode 130: SEC Proposal: Climate-related disclosuresThu, 12 May 2022
- 131 - 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.
Fri, 22 Apr 2022 - 130 - Episode 128: IFRIC Update - March 2022 (Part 2)Thu, 31 Mar 2022
- 129 - Episode 127: IFRIC Update - March 2022 (part 1)Fri, 25 Mar 2022
- 128 - Episode 126: Supplier Finance - February 2022Mon, 21 Feb 2022
- 127 - Episode 125: IFRIC UpdateMon, 07 Feb 2022
- 126 - Episode 124: What do investors want to know about 2021 year ends?Thu, 27 Jan 2022
- 125 - Episode 123: ESG reportingMon, 13 Dec 2021
- 124 - Episode 122: Carbon pricing modelsFri, 10 Dec 2021
- 123 - Episode 121: IFRIC UpdateMon, 06 Dec 2021
- 122 - Episode 120: ECL for Climate ChangeWed, 17 Nov 2021
- 121 - Episode 119: Green loansFri, 05 Nov 2021
- 120 - Episode 118: Sustainability reporting developments at the IFRS FoundationThu, 14 Oct 2021
- 119 - Episode 117: Agenda consultationMon, 04 Oct 2021
- 118 - Episode 116: IFRIC Update September 2021Mon, 20 Sep 2021
- 117 - Episode 115: Accounting for Cloud Computing ArrangementsMon, 06 Sep 2021
- 116 - Episode 114 - Taking Stock of 2021Wed, 28 Jul 2021
- 115 - Episode 113: Sustainability and ESGWed, 14 Jul 2021
- 114 - Episode 112: Hans Hoogervorst - An Accidental AccountantThu, 24 Jun 2021
- 113 - 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.
Wed, 16 Jun 2021 - 112 - Episode 110: Lack of exchangeabilityFri, 28 May 2021
- 111 - Episode109: IFRIC updateTue, 04 May 2021
- 110 - 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.
Tue, 20 Apr 2021 - 109 - 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.
Tue, 06 Apr 2021 - 108 - Episode 106: SPACsMon, 22 Mar 2021
- 107 - Episode 105: Crypto assets with Ryan LeopoldMon, 08 Mar 2021
- 106 - Episode 104: February IFRIC UpdateFri, 19 Feb 2021
- 105 - 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.
Thu, 04 Feb 2021 - 104 - 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.
Wed, 20 Jan 2021 - 103 - Episode 101: What do investors want to know about 2020?Mon, 11 Jan 2021
- 102 - 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.
Mon, 14 Dec 2020 - 101 - Episode 99: December IFRIC updateMon, 07 Dec 2020
- 100 - 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.
Tue, 24 Nov 2020 - 99 - Episode 97: Employee benefits in light of COVID-19Mon, 16 Nov 2020
- 98 - Episode 96: Life and times of Darrel Scott, former IASB memberTue, 03 Nov 2020
- 97 - Episode 95: The Importance of Climate Risk to Financial and Non-Financial ReportingMon, 19 Oct 2020
- 96 - Episode 94: IBOR reform Phase 2Mon, 12 Oct 2020
- 95 - Episode 93: September IFRIC UpdateTue, 22 Sep 2020
- 94 - Episode 92: PwC IFRS Talks IFRS 15, over time revenue contractsThu, 17 Sep 2020
- 93 - Episode 91: IASB narrow scope amendmentsFri, 28 Aug 2020
- 92 - Episode 90: The life and times of Sandra ThompsonThu, 13 Aug 2020
- 91 - Episode 89: Primary financial statementsThu, 30 Jul 2020
- 90 - 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.
Thu, 16 Jul 2020 - 89 - Episode 87: COVID-19 and IFRS 16 rent concessionsThu, 02 Jul 2020
- 88 - 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.
Thu, 25 Jun 2020 - 87 - Episode 85: COVID-19 and interim reporting (IAS 34)Sun, 21 Jun 2020
- 86 - Episode 84: COVID-19 and IAS 12 taxesTue, 16 Jun 2020
- 85 - Episode 83: Impairment of trade receivables for Corporates in light of COVID-19Thu, 11 Jun 2020
- 84 - 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.
Tue, 09 Jun 2020 - 83 - Episode 81: IFRS 16 impact on IAS 36Thu, 04 Jun 2020
- 82 - Episode 80: April IFRIC update 2020Thu, 21 May 2020
- 81 - Episode 79: COVID-19, hedging and other corporate treasury issuesThu, 14 May 2020
- 80 - Episode 78: COVID-19 and classification and measurement in IFRS 9Fri, 08 May 2020
- 79 - Episode 77: COVID-19 implications on IFRS 13, Fair ValueWed, 06 May 2020
- 78 - 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.
Thu, 30 Apr 2020 - 77 - Episode 75: COVID-19 and ImpairmentTue, 28 Apr 2020
- 76 - 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.
Wed, 22 Apr 2020 - 75 - Episode 73: COVID-19 Impact on IFRS 9, Expected Credit LossThu, 16 Apr 2020
- 74 - 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?
Fri, 10 Apr 2020 - 73 - Episode 71: The accounting implications of coronavirus (COVID-19)Fri, 03 Apr 2020
- 70 - Episode 70: 6 Months in review of IFRSThu, 26 Mar 2020
- 69 - Episode 69: March 2020 IFRIC updateThu, 12 Mar 2020
- 67 - Episode 67: Negative interest ratesThu, 20 Feb 2020
- 66 - Episode 66: December 2019 IASB: Leases and disclosureThu, 30 Jan 2020
- 65 - Episode 65: Alternative FinancingThu, 16 Jan 2020
- 64 - Episode 64: Christmas Special 2019Thu, 19 Dec 2019
- 63 - Episode 63: November 2019 IFRIC updateMon, 16 Dec 2019
- 62 - Episode 62: Regulators areas of focus for this year endWed, 20 Nov 2019
- 61 - Episode 61: IBOR reform Phase 1Thu, 07 Nov 2019
- 60 - Episode 60: IFRS 17 for non-insurersThu, 24 Oct 2019
- 59 - Episode 59: September 2019 IFRIC updateFri, 04 Oct 2019
- 58 - Episode 58: IAS 12 income taxesFri, 20 Sep 2019
- 57 - Episode 57: IAS 37 ProvisionsFri, 02 Aug 2019
- 56 - Episode 56: PwC IFRS Talks Q2 2019 updateFri, 19 Jul 2019
- 55 - Episode 55: June 2019 IFRIC updateFri, 05 Jul 2019
- 54 - Episode 54: Business combinations under Common ControlFri, 21 Jun 2019
- 53 - Episode 53: IFRS 16, Leases - The Unspoken ChallengesFri, 07 Jun 2019
- 52 - Episode 52: IBOR reformFri, 24 May 2019
- 51 - Episode 51: Updates to IAS 36 ImpairmentSat, 11 May 2019
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