Hilary Eastman looks at what investors want to know about 2020, covering the impact of COVID-19, climate-related financial risks and the importance of transparency in financial statements. 

Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode. 

Karsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets. 

Paul Shepherd provides an overview of the discussion paper, Business Combinations - Disclosures, Goodwill and Impairment. He summarises the proposals for additional disclosures, simplifications to the impairment test and the Boards consideration for goodwill amortisation. Find out all in the latest podcast.  

Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits. 

Darrel Scott talks about his time at the IASB including the IFRIC committee and the standard setting process. 

Scott Bandura explains the importance of climate risk for both financial and non financial reporting. Does IFRS consider climate risk? How can it impact accounting? What are the latest developments around ESG reporting & assurance? Scott tells all in the latest episode.

In August 2020 the IASB concluded their IBOR reform project and issued the Phase 2 amendments.  Chris Raftopoulos, Marie Kling and Mark Randall recap on Phase 2 and explain the key amendments - scope, contractual cash flow relief and hedge accounting. 

Karsten Ganssauge talks through the September IFRIC Agenda. How to account for a sale and leaseback in a corporate wrapper and a proposed Board amendment to IAS 12, Taxes.

EP 92: Join Ruth Preedy and Katie Woods as they talk through the judgements involved to account for revenue contracts over time.