In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs). 

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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.

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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.

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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).

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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.

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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.

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.

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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. 

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 

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