December 2024: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

#PwC #Capitalism #Business #Arts #IFRS #Marketing #Consulting #Advisory

40:50

“That's taxpayer’s money that is going to support research and development and pilot projects to develop a food system that is based on environmental destruction and greed and disregard for animals, fish, and any of the other marine mammals that might be around it.” - Andrianna Natsoulas Andrianna Natsoulas is the campaign director for Don't Cage Our Oceans, an organization that exists to keep our oceans free from industrial fish farms. Offshore finfish farming is the mass cultivation of finfish in marine waters, in underwater or floating net pens, pods, and cages. Offshore finfish farms are factory farms that harm public health, the environment, and local communities and economies that rely on the ocean and its resources. Don’t Cage Our Oceans are a coalition of diverse organizations working together to stop the development of offshore finfish farming in the United States through federal law, policies, and coalition building. And, although it is not yet happening, right now the US Administration and Congress are promoting this kind of farming, which would be nothing short of disastrous for the oceans, the planet and the people and animals who live here. dontcageouroceans.org…

hace un año 24:41

MP3•Episodio en casa

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

161 episodios

IFRS Talks - PwC's Global IFRS podcast

December 2024: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

137 subscribers

published hace un año

MP3•Episodio en casa

161 episodios

#PwC #Capitalism #Business #Arts #IFRS #Marketing #Consulting #Advisory

Todos los episodios

IFRS Talks - PwC's Global IFRS podcast

1
February 2025: Power Purchase Agreements – amendments to IFRS 7 and 9 19:22

hace 13 días19:22

19:22

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…

IFRS Talks - PwC's Global IFRS podcast

1
January 2025: Global Investor Survey 16:13

hace 7 weeks16:13

16:13

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 .…

IFRS Talks - PwC's Global IFRS podcast

1
December 2024: IFRIC Update 24:41

hace 14 weeks24:41

24:41

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…

IFRS Talks - PwC's Global IFRS podcast

1
October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries 17:35

hace 20 weeks17:35

17:35

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.…

IFRS Talks - PwC's Global IFRS podcast

1
September 2024: IFRIC Update 23:27

hace 24 weeks23:27

23:27

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

IFRS Talks - PwC's Global IFRS podcast

1
August 2024: CSRD countdown 23:12

hace 31 weeks23:12

23:12

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.

IFRS Talks - PwC's Global IFRS podcast

1
June 2024: IFRIC Update 17:48

hace 37 weeks17:48

17:48

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

IFRS Talks - PwC's Global IFRS podcast

1
May 2024: Hello IFRS 18 34:14

hace 43 weeks34:14

34:14

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…

IFRS Talks - PwC's Global IFRS podcast

1
April 2024: Improving reporting about acquisitions 24:16

hace 48 weeks24:16

24:16

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/…

IFRS Talks - PwC's Global IFRS podcast

1
March 2024: IFRIC Update 20:35

hace 51 weeks20:35

20:35

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…

IFRS Talks - PwC's Global IFRS podcast

1
February 2024: What’s in store in 2024? 25:33

hace 1 year25:33

25:33

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…

IFRS Talks - PwC's Global IFRS podcast

1
January 2024: PwC's Global Investor Survey 27:15

hace 1 year27:15

27:15

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…

IFRS Talks - PwC's Global IFRS podcast

1
December 2023: IFRIC Update and Net Zero Commitments 30:07

hace 1 year30:07

30:07

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…

IFRS Talks - PwC's Global IFRS podcast

1
November 2023 Global minimum tax 28:22

hace 1 year28:22

28:22

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 accounting implications.

IFRS Talks - PwC's Global IFRS podcast

1
October 2023: Speaking Sustainability 27:23

hace 1 year27:23