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 proposed Standard may have a significant impact for entities within its scope that do not currently have regulatory balances.  Scott and Heather explain all in 20mins.

Episode 107: Rate regulated accounting

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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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/

April 2024: Improving reporting about 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

March 2024: IFRIC Update

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 Mikkilä to take a look at the IASB's standard-setting agenda for the year.

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

February 2024: What’s in store in 2024?

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 companies are managing crises and staying resilient, while creating and protecting long-term value in today’s fracturing world. PwC’s Global Investor Survey 2023
https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html 



January 2024: PwC's Global Investor Survey

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, focusing on accounting implications of net zero commitments, as well as other climate-related matters.

Guidance referred to in this episode:
PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial statements)
PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statements
PwC In depths:
Impact of ESG matters on IFRS financial statements
IFRS Financial reporting considerations for entities participating in the voluntary carbon market
Accounting for green/renewable power purchase agreements

Episode 107: Rate regulated accounting

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