IFRS Talks - PwC's Global IFRS podcast

By PwC

What's IFRS Talks - PwC's Global IFRS podcast about?

IFRS 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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IFRS Talks - PwC's Global IFRS podcast episodes:

04.04.2024
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...
03.14.2024
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.html
02.22.2024
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...
01.29.2024
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...
12.14.2023
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,...
11.08.2023
November 2023 Global minimum tax
In 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...
10.19.2023
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...
06.15.2023
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...
05.24.2023
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...
03.22.2023
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...
03.13.2023
Episode 141: Accounting for Carbon Offsets
How 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...
02.01.2023
Episode 140: The Investors' Perspective
What do investors want to know about this reporting season? In this podcast, Hilary Eastman and Eleanor Leach join Raihazah Shaikh to share their perspectives.
01.13.2023
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...
12.12.2022
Episode 138: November IFRIC Meeting
Join 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.
11.14.2022
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...
09.29.2022
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...
09.02.2022
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...
08.10.2022
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...
07.29.2022
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...
06.23.2022
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...
06.22.2022
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...
05.12.2022
Episode 130: SEC Proposal: Climate-related disclosures
Join 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...
04.22.2022
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.
03.31.2022
Episode 128: IFRIC Update - March 2022 (Part 2)
Join 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...
03.25.2022
Episode 127: IFRIC Update - March 2022 (part 1)
Join 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...
02.21.2022
Episode 126: Supplier Finance - February 2022
Join 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.
02.07.2022
Episode 125: IFRIC Update
Join 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.
01.27.2022
Episode 124: What do investors want to know about 2021 year ends?
What do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.
12.13.2021
Episode 123: ESG reporting
Developments 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.
12.10.2021
Episode 122: Carbon pricing models
The 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.
12.06.2021
Episode 121: IFRIC Update
Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates
11.17.2021
Episode 120: ECL for Climate Change
Continuing 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...
11.05.2021
Episode 119: Green loans
Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’
10.14.2021
Episode 118: Sustainability reporting developments at the IFRS Foundation
Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.
10.04.2021
Episode 117: Agenda consultation
Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.
09.20.2021
Episode 116: IFRIC Update September 2021
Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.
09.06.2021
Episode 115: Accounting for Cloud Computing Arrangements
Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service
07.28.2021
Episode 114 - Taking Stock of 2021
Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.
07.14.2021
Episode 113: Sustainability and ESG
Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting.
06.24.2021
Episode 112: Hans Hoogervorst - An Accidental Accountant
Hans 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.
06.16.2021
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...
05.28.2021
Episode 110: Lack of exchangeability
Join 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).
05.04.2021
Episode109: IFRIC update
Karsten 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...
04.20.2021
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...
04.06.2021
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...
03.22.2021
Episode 106: SPACs
Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them.
03.08.2021
Episode 105: Crypto assets with Ryan Leopold
Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins.
02.19.2021
Episode 104: February IFRIC Update
Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern,...
02.04.2021
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...
01.20.2021
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...

What's IFRS Talks - PwC's Global IFRS podcast about?

Download our free app to listen on your phone

IFRS Talks - PwC's Global IFRS podcast episodes:

April 2024: Improving reporting about acquisitions

March 2024: IFRIC Update

February 2024: What’s in store in 2024?

January 2024: PwC's Global Investor Survey

December 2023: IFRIC Update and Net Zero Commitments

November 2023 Global minimum tax

October 2023: Speaking Sustainability

June 2023: IFRIC Update

Episode 143 IFRS 9 Classification and Measurement

Episode142: March 2023 IFRIC Update

Episode 141: Accounting for Carbon Offsets

Episode 140: The Investors' Perspective

Episode 139: Taking stock of sustainability reporting

Episode 138: November IFRIC Meeting

Episode 137: Rising inflation and interest rates

Episode 136: September IFRIC

Episode 135: Cloud computing

Episode 134: Sustainability related reporting - what’s next?

Episode 133: European Sustainability Reporting Standards (ESRS)

Episode132: IFRIC Update June 2022

Episode 131: Future of reporting: Global alignment of sustainability reporting

Episode 130: SEC Proposal: Climate-related disclosures

Episode 129: ISSB Exposure Drafts

Episode 128: IFRIC Update - March 2022 (Part 2)

Episode 127: IFRIC Update - March 2022 (part 1)

Episode 126: Supplier Finance - February 2022

Episode 125: IFRIC Update

Episode 124: What do investors want to know about 2021 year ends?

Episode 123: ESG reporting

Episode 122: Carbon pricing models

Episode 121: IFRIC Update

Episode 120: ECL for Climate Change

Episode 119: Green loans

Episode 118: Sustainability reporting developments at the IFRS Foundation

Episode 117: Agenda consultation

Episode 116: IFRIC Update September 2021

Episode 115: Accounting for Cloud Computing Arrangements

Episode 114 - Taking Stock of 2021

Episode 113: Sustainability and ESG

Episode 112: Hans Hoogervorst - An Accidental Accountant

Episode 111: IFRS interpretation committee meeting

Episode 110: Lack of exchangeability

Episode109: IFRIC update

Episode 108: Supplier Finance

Episode 107: Rate regulated accounting

Episode 106: SPACs

Episode 105: Crypto assets with Ryan Leopold

Episode 104: February IFRIC Update

Episode 103: Going concern: disclosure relating to material uncertainty about an entity’s ability to continue as a going concern

Episode 102: What should we expect from the Post-Implementation Review of IFRS 9?