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IFRS Talks - PwC's Global IFRS podcast
22 minutes | Nov 17, 2021
Episode 120: ECL for Climate Change
Continuing our green mini series, Andrea Pryde is joined by Gethin Evans and Kevin McLeod to discuss how the effects of climate-related risks should be reflected in expected credit loss calculations used for measuring impairment of financial assets applying IFRS 9.
20 minutes | Nov 5, 2021
Episode 119: Green loans
Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’
20 minutes | Oct 14, 2021
Episode 118: Sustainability reporting developments at the IFRS Foundation
Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.
27 minutes | Oct 4, 2021
Episode 117: Agenda consultation
Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.
22 minutes | Sep 20, 2021
Episode 116: IFRIC Update September 2021
Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.
13 minutes | Sep 6, 2021
Episode 115: Accounting for Cloud Computing Arrangements
Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service
15 minutes | Jul 28, 2021
Episode 114 - Taking Stock of 2021
Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.
16 minutes | Jul 14, 2021
Episode 113: Sustainability and ESG
Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting.
24 minutes | Jun 24, 2021
Episode 112: Hans Hoogervorst - An Accidental Accountant
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.
19 minutes | Jun 16, 2021
Episode 111: IFRS interpretation committee meeting
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.
12 minutes | May 28, 2021
Episode 110: Lack of exchangeability
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).
22 minutes | May 4, 2021
Episode109: IFRIC update
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.
12 minutes | Apr 20, 2021
Episode 108: Supplier Finance
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.
18 minutes | Apr 6, 2021
Episode 107: Rate regulated accounting
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.
17 minutes | Mar 22, 2021
Episode 106: SPACs
Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them.
21 minutes | Mar 8, 2021
Episode 105: Crypto assets with Ryan Leopold
Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins.
19 minutes | Feb 19, 2021
Episode 104: February IFRIC Update
Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern, and the costs necessary to sell inventories.
20 minutes | Feb 4, 2021
Episode 103: Going concern: disclosure relating to material uncertainty about an entity’s ability to continue as a going concern
Given all that has happened in 2020 and the continuing uncertainty in 2021 arising from the global pandemic, we expect that investors are going to be looking at how companies and auditors are comfortable that a going concern basis of accounting is appropriate and the disclosures around it. Katie Woods and Jamie Shannon discuss disclosures and judgements relating to material uncertainty about an entity’s ability to continue as a going concern.
16 minutes | Jan 20, 2021
Episode 102: What should we expect from the Post-Implementation Review of IFRS 9?
In October 2020, the IASB decided to begin the post implementation review of the IFRS 9 classification and measurement requirements. The IASB plans to conduct outreach for the first phase of the PIR in the first half of this year targeting a request for information in the third quarter of 2021. Marie Kling explains what this means for the year ahead.
13 minutes | Jan 11, 2021
Episode 101: What do investors want to know about 2020?
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.
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