IFRS Talks - PwC's Global IFRS podcast
163 episodes - English - Latest episode: 25 days ago - ★★★★★ - 9 ratingsIFRS 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.
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Episodes
April 2024: Improving reporting about acquisitions
April 04, 2024 21:00 - 24 minutes - 11.2 MBIn 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 14, 2024 20:00 - 20 minutes - 9.47 MBClimate-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 22, 2024 17:00 - 25 minutes - 11.7 MBSeven 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 29, 2024 14:00 - 27 minutes - 12.5 MBTrust, 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 14, 2023 13:00 - 30 minutes - 13.8 MBDoes 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 stat...
IFRS Talks November 23 Global minimum tax
November 08, 2023 16:00 - 28 minutes - 13 MBListen to the November episode of IFRS Talks for an overview of the global minimum tax rules, practical challenges, safe harbours, and accounting implications. Catching up on global minimum taxes? Listen to PwC’s latest #IFRSTalks episode for an overview of the rules, practical challenges, safe harbours, and accounting implications
November 2023 Global minimum tax
November 08, 2023 16:00 - 28 minutes - 13 MBIn 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.
IFRS Talks November 2023 Global minimum tax
November 08, 2023 16:00 - 28 minutes - 13 MBIn 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.
IFRS Talks October 2023: Speaking Sustainability
October 19, 2023 13:00 - 27 minutes - 12.6 MBIn 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.
October 2023: Speaking Sustainability
October 19, 2023 13:00 - 27 minutes - 12.6 MBIn 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
June 15, 2023 10:00 - 19 minutes - 13.2 MBJoin 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
June 2023: IFRIC Update
June 15, 2023 10:00 - 19 minutes - 13.2 MBJoin 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
May 24, 2023 09:00 - 28 minutes - 19.7 MBJoin 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
March 22, 2023 13:00 - 18 minutes - 12.7 MBJoin 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
March 13, 2023 15:00 - 14 minutes - 9.72 MBHow 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
February 01, 2023 13:00 - 20 minutes - 14.3 MBWhat 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
January 13, 2023 09:00 - 18 minutes - 12.7 MBJoin 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
December 12, 2022 09:00 - 20 minutes - 13.9 MBJoin 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
November 14, 2022 13:00 - 14 minutes - 9.72 MBJoin 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
September 29, 2022 08:00 - 20 minutes - 14 MBJoin 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
September 02, 2022 12:00 - 19 minutes - 13.3 MBJoin 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?
August 10, 2022 09:00 - 22 minutes - 15.8 MBJoin 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)
July 29, 2022 08:00 - 25 minutes - 17.4 MBJoin 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
June 23, 2022 12:00 - 25 minutes - 17.4 MBJoin 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
June 22, 2022 07:00 - 24 minutes - 16.5 MBJoin 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 proposals
May 12, 2022 15:00 - 15.2 MBJoin 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 130: SEC Proposal: Climate-related disclosures
May 12, 2022 15:00 - 22 minutes - 15.2 MBJoin 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
April 22, 2022 18:00 - 28 minutes - 19.3 MBJoin 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)
March 31, 2022 07:00 - 25 minutes - 17.4 MBJoin 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)
March 25, 2022 09:00 - 24 minutes - 17 MBJoin 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
February 21, 2022 11:00 - 13 minutes - 9.41 MBJoin 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
February 07, 2022 17:00 - 20 minutes - 14.2 MBJoin 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?
January 27, 2022 15:00 - 13 minutes - 9.28 MBWhat do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.
Episode 124: What do investors want to know about 2021 year ends?
January 27, 2022 15:00 - 13 minutes - 9.28 MBWhat 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
December 13, 2021 09:00 - 13 minutes - 8.95 MBDevelopments 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
December 10, 2021 13:00 - 20 minutes - 14.1 MBThe 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
December 06, 2021 13:00 - 17 minutes - 11.8 MBJoin Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates
Episode 120: ECL for Climate Change
November 17, 2021 10:00 - 21 minutes - 14.9 MBContinuing 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
November 05, 2021 10:00 - 19 minutes - 13.6 MBJoin 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
October 14, 2021 16:00 - 19 minutes - 13.4 MBSue 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
October 04, 2021 14:00 - 27 minutes - 18.8 MBGary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.
Episode 116: IFRIC Update September 2021
September 20, 2021 13:00 - 22 minutes - 15.4 MBKarsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.
Episode 115: Accounting for Cloud Computing Arrangements
September 06, 2021 14:00 - 13 minutes - 9.28 MBGary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service
Episode 114 - Taking Stock of 2021
July 28, 2021 09:00 - 14 minutes - 10.3 MBMarie 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
July 14, 2021 08:00 - 15 minutes - 10.8 MBHear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting.
Episode 112: Hans Hoogervorst - An Accidental Accountant
June 24, 2021 15:00 - 24 minutes - 16.8 MBHans 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
June 16, 2021 10:00 - 18 minutes - 13 MBJoin 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 111: IFRS interpretation committee meeting
June 16, 2021 10:00 - 18 minutes - 13 MBJoin 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
May 28, 2021 09:00 - 11 minutes - 7.96 MBJoin 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
May 04, 2021 10:00 - 21 minutes - 14.9 MBKarsten 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.