December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast
English - December 14, 2023 13:00 - 30 minutes - 13.8 MB - ★★★★★ - 9 ratingsBusiness News Business News ifrs pwc capital markets consulting advisory Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
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