Latest Ifrs Podcast Episodes
April 2024: Improving reporting about acquisitions
IFRS Talks - PwC's Global IFRS podcast - April 04, 2024 21:00 - 24 minutes ★★★★★ - 9 ratingsIn 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 unti...
March 2024: IFRIC Update
IFRS Talks - PwC's Global IFRS podcast - March 14, 2024 20:00 - 20 minutes ★★★★★ - 9 ratingsClimate-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://viewpoin...
February 2024: What’s in store in 2024?
IFRS Talks - PwC's Global IFRS podcast - February 22, 2024 17:00 - 25 minutes ★★★★★ - 9 ratingsSeven 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 IFR...
January 2024: PwC's Global Investor Survey
IFRS Talks - PwC's Global IFRS podcast - January 29, 2024 14:00 - 27 minutes ★★★★★ - 9 ratingsTrust, 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 resi...
December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast - December 14, 2023 13:00 - 30 minutes ★★★★★ - 9 ratingsDoes 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 commi...
November 2023 Global minimum tax
IFRS Talks - PwC's Global IFRS podcast - November 08, 2023 16:00 - 28 minutes ★★★★★ - 9 ratingsIn 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
IFRS Talks - PwC's Global IFRS podcast - November 08, 2023 16:00 - 28 minutes ★★★★★ - 9 ratingsIn 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 23 Global minimum tax
IFRS Talks - PwC's Global IFRS podcast - November 08, 2023 16:00 - 28 minutes ★★★★★ - 9 ratingsListen 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, saf...
IFRS Talks October 2023: Speaking Sustainability
IFRS Talks - PwC's Global IFRS podcast - October 19, 2023 13:00 - 27 minutes ★★★★★ - 9 ratingsIn 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 interoperabi...
October 2023: Speaking Sustainability
IFRS Talks - PwC's Global IFRS podcast - October 19, 2023 13:00 - 27 minutes ★★★★★ - 9 ratingsIn 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 interoperabi...
June 2023: IFRIC Update
IFRS Talks - PwC's Global IFRS podcast - June 15, 2023 10:00 - 19 minutes ★★★★★ - 9 ratingsJoin 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 hyperinf...
June 2023
IFRS Talks - PwC's Global IFRS podcast - June 15, 2023 10:00 - 19 minutes ★★★★★ - 9 ratingsJoin 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 hyperinf...
Episode 143 IFRS 9 Classification and Measurement
IFRS Talks - PwC's Global IFRS podcast - May 24, 2023 09:00 - 28 minutes ★★★★★ - 9 ratingsJoin 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 characteris...
Episode142: March 2023 IFRIC Update
IFRS Talks - PwC's Global IFRS podcast - March 22, 2023 13:00 - 18 minutes ★★★★★ - 9 ratingsJoin 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 annua...
Episode 141: Accounting for Carbon Offsets
IFRS Talks - PwC's Global IFRS podcast - March 13, 2023 15:00 - 14 minutes ★★★★★ - 9 ratingsHow 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
IFRS Talks - PwC's Global IFRS podcast - February 01, 2023 13:00 - 20 minutes ★★★★★ - 9 ratingsWhat 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
IFRS Talks - PwC's Global IFRS podcast - January 13, 2023 09:00 - 18 minutes ★★★★★ - 9 ratingsJoin 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...
Episode 138: November IFRIC Meeting
IFRS Talks - PwC's Global IFRS podcast - December 12, 2022 09:00 - 20 minutes ★★★★★ - 9 ratingsJoin 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
IFRS Talks - PwC's Global IFRS podcast - November 14, 2022 13:00 - 14 minutes ★★★★★ - 9 ratingsJoin 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 add...
Episode 136: September IFRIC
IFRS Talks - PwC's Global IFRS podcast - September 29, 2022 08:00 - 20 minutes ★★★★★ - 9 ratingsJoin 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 ...
Episode 135: Cloud computing
IFRS Talks - PwC's Global IFRS podcast - September 02, 2022 12:00 - 19 minutes ★★★★★ - 9 ratingsJoin 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)) ...
Episode 134: Sustainability related reporting - what’s next?
IFRS Talks - PwC's Global IFRS podcast - August 10, 2022 09:00 - 22 minutes ★★★★★ - 9 ratingsJoin 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 overvi...
Episode 133: European Sustainability Reporting Standards (ESRS)
IFRS Talks - PwC's Global IFRS podcast - July 29, 2022 08:00 - 25 minutes ★★★★★ - 9 ratingsJoin 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 do...
Episode132: IFRIC Update June 2022
IFRS Talks - PwC's Global IFRS podcast - June 23, 2022 12:00 - 25 minutes ★★★★★ - 9 ratingsJoin 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 for...
Episode 131: Future of reporting: Global alignment of sustainability reporting
IFRS Talks - PwC's Global IFRS podcast - June 22, 2022 07:00 - 24 minutes ★★★★★ - 9 ratingsJoin 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 f...
Episode 130: SEC Proposal: Climate-related disclosures
IFRS Talks - PwC's Global IFRS podcast - May 12, 2022 15:00 - 22 minutes ★★★★★ - 9 ratingsJoin 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 proposals
IFRS Talks - PwC's Global IFRS podcast - May 12, 2022 15:00 ★★★★★ - 9 ratingsJoin 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
IFRS Talks - PwC's Global IFRS podcast - April 22, 2022 18:00 - 28 minutes ★★★★★ - 9 ratingsJoin 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 disc...
Episode 128: IFRIC Update - March 2022 (Part 2)
IFRS Talks - PwC's Global IFRS podcast - March 31, 2022 07:00 - 25 minutes ★★★★★ - 9 ratingsJoin 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)
IFRS Talks - PwC's Global IFRS podcast - March 25, 2022 09:00 - 24 minutes ★★★★★ - 9 ratingsJoin 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.
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