In their search for carbon neutral power, entities enter more frequently into contracts that reference nature-dependent electricity. In December 2024, the IASB amended IFRS 7 and IFRS 9 to help companies report better on these power purchase agreements. We are joined by Roger Sagmoen who is a member of PwC’s Global Corporate Services team and who has followed this IASB project from the beginning.

Find out more at PwC’s IFRS Talks homepage and read our In-Brief here

In December 2024, PwC released its latest Global Investor Survey. We are joined by Eleanor Larner who shares with us some of the findings from this year’s survey. We explore what is top of mind for investors, what they are looking for in disclosures and what that means for companies as they prepare their 2024 reports. 

Find out more at PwC’s IFRS Talks homepage and read the Global Investor Survey.

When is an economy hyperinflationary? And can R&D expenditure relating to climate-commitments create an intangible asset?

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the topics discussed at the December 2024 IFRS Interpretations Committee meeting.

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

In our October episode, Laura Kennedy is joined by Olaf Pusch to talk about the new accounting standard - IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’. The new standard will lower the costs of financial reporting by reducing disclosure requirements for eligible subsidiary financial statements.

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting.

In this month's episode Laura is joined by Eleanor Larner and Katie DeKeizer to hear about PwC's Global CSRD Survey 2024, key sustainability reporting implementation challenges and new application guidance.

In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.

Laura and Gary are joined by Nick Barlow from the IASB's technical staff, to talk about the new standard - IFRS 18 Presentation and Disclosures in Financial Statements.

IASB IFRS 18 implementation support page
https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/ifrs-18/

PwC In brief ‘IFRS 18 is here: redefining financial performance reporting’
https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/ifrs-18-is-here-redefining-financial-performance-reporting.html

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 until 15 July 2024)

https://www.ifrs.org/news-and-events/news/2024/03/iasb-consults-on-proposals-to-improve-reporting-of-acquisitions/

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