Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.

IFRS Talks - PwC's Global IFRS podcast

Episode 118: Sustainability reporting developments at the IFRS Foundation

Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation. 

Episode 117: Agenda consultation

Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

Episode 116: IFRIC Update September 2021

Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service 

Episode 115: Accounting for Cloud Computing Arrangements

Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.

Episode 114 - Taking Stock of 2021

Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting. 

Episode 113: Sustainability and ESG

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.

Episode 112: Hans Hoogervorst - An Accidental Accountant

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.

Episode 111: IFRS interpretation committee meeting

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).

Episode 110: Lack of exchangeability

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. 

Episode109: IFRIC update

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. 

Episode 108: Supplier Finance

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

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. 

Episode 106: SPACs

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. 

Episode 105: Crypto assets with Ryan Leopold

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.

Episode 104: February IFRIC Update

IFRS is the language of the global capital markets. Major new standards are being implemented in 2018 and 2019. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment. You can listen to episodes at your convenience via your desktop computer or smartphone.

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IFRS Talks - PwC's Global IFRS podcast

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