Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation. 

Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service 

Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.

Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting. 

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.

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 Electricity Market.

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).

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 9. 

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 institution. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements.