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IFRS Talks - PwC's Global IFRS podcast

PwC

165 episodes

2 weeks ago

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS ...

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How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS ...

Show more...

Episodes (20/165)

IFRS Talks - PwC's Global IFRS podcast

October 2025: September 2025 IFRS IC Update

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS ...

3 weeks ago

27 minutes

IFRS Talks - PwC's Global IFRS podcast

September 2025: Episode 1 of Decoding IFRS 18 – Introduction to IFRS 18

Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IFRS 18 accounting working group. Find out more at PwC’s IFRS Talks homepage.

1 month ago

18 minutes

IFRS Talks - PwC's Global IFRS podcast

July 2025: Sustainability Reporting Update

In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage

3 months ago

31 minutes

IFRS Talks - PwC's Global IFRS podcast

June 2025: IFRIC Update

Reflections on six years as an IFRS Interpretations Committee member and more. In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member. Find out more at PwC’s IFRS Talks homepage

4 months ago

33 minutes

IFRS Talks - PwC's Global IFRS podcast

May 2025: Navigating Tariffs and Covenant Compliance

In this episode of IFRS Talks, we explore how global tariffs and economic uncertainty can affect covenant compliance. We will explore the Amendments to IAS 1 on non-current liabilities with covenants and discuss how these changes affect financial reporting. Anu Pandya is joined by Olaf Pusch and Gerda Burger from our Global Corporate Reporting Services team, who will provide valuable insights for navigating these challenges. Find out more at PwC’s IFRS Talks homepage. [please in...

5 months ago

19 minutes

IFRS Talks - PwC's Global IFRS podcast

April 2025 - Electronic cash transfer amendments

The IASB issued targeted amendments to IFRS 9 relating to the date of recognition and derecognition of financial assets and financial liabilities. In this episode, Anu Pandya is joined by Claire Howells and Chris Raftopoulos, corporate treasury experts in PwC UK, to discuss how these amendments impact how entities account for cash transfers using common payment methods. Find out more at PwC’s IFRS Talks homepage.

6 months ago

18 minutes

IFRS Talks - PwC's Global IFRS podcast

March 2025: Speaking sustainability

Sustainability reporting is a vast and evolving area. PwC’s Sustainability Reporting Guide (SRG) serves as a compendium of the reporting requirements under the sustainability frameworks expected to have the broadest impact globally, including ESRS, IFRS® Sustainability Disclosure Standards, and the SEC Climate disclosure rules. We are joined by Katie Woods, from PwC’s Global CRS Sustainability Reporting team and one of the authors of the SRG. Find out more at: https://viewpoint....

7 months ago

18 minutes

IFRS Talks - PwC's Global IFRS podcast

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

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

8 months ago

19 minutes

IFRS Talks - PwC's Global IFRS podcast

January 2025: Global Investor Survey

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.

9 months ago

16 minutes

IFRS Talks - PwC's Global IFRS podcast

December 2024: IFRIC Update

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

11 months ago

24 minutes

IFRS Talks - PwC's Global IFRS podcast

October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries

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.

1 year ago

17 minutes

IFRS Talks - PwC's Global IFRS podcast

September 2024: IFRIC Update

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

1 year ago

23 minutes

IFRS Talks - PwC's Global IFRS podcast

August 2024: CSRD countdown

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.

1 year ago

23 minutes

IFRS Talks - PwC's Global IFRS podcast

June 2024: IFRIC Update

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

1 year ago

17 minutes

IFRS Talks - PwC's Global IFRS podcast

May 2024: Hello IFRS 18

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 pagehttps://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-perform...

1 year ago

34 minutes

IFRS Talks - PwC's Global IFRS podcast

April 2024: Improving reporting about acquisitions

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/

1 year ago

24 minutes

IFRS Talks - PwC's Global IFRS podcast

March 2024: IFRIC Update

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

1 year ago

20 minutes

IFRS Talks - PwC's Global IFRS podcast

February 2024: What’s in store in 2024?

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 homepagehttps://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html

1 year ago

25 minutes

IFRS Talks - PwC's Global IFRS podcast

January 2024: PwC's Global Investor Survey

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 2023https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey.html

1 year ago

27 minutes

IFRS Talks - PwC's Global IFRS podcast

December 2023: IFRIC Update and Net Zero Commitments

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 statement...

1 year ago

30 minutes