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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.
 
This series of EY IFRS podcasts focus on the determination of discount rates by lessees, when applying IFRS 16 Leases that comes into effect on 1 January 2019. There are in total five short podcasts which provide insights on: (i) the use of the interest rate implicit in the lease and incremental borrowing rate, (ii) determining the incremental borrowing rate in practice, (iii) the specific considerations around the incremental borrowing rate for a subsidiary and the application of the portfo ...
 
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show series
 
Join Raihazah Shaikh and Andreas Ohl, where they discuss the SEC proposal on the Enhancement and Standardization of Climate-Related Disclosures for Investors. Topics include an overview of the proposal and a summary of some of the similarities and differences with other similar proposals.Από τον PwC
 
Join Raihazah Shaikh, Mark O’Sullivan and Scott Bandura, where they discuss the two new exposure drafts published by the International Sustainability Standards Board which consist of the general requirements for disclosure of sustainability-related financial information, and climate related disclosures.…
 
What happens when you buy lots of assets below your capex threshold, but still high expense? And, should you revise your capex threshold retrospectively? Learn here! The post Accounting for CAPEX threshold and its change under IFRS appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
Join Raihazah Shaikh and Karsten Ganssauge for an update on part 2 of the March 2022 IFRS Interpretations Committee meeting, where they discuss the two issues relating to the accounting implications of special purpose acquisition companies, also referred to as SPACs.Από τον PwC
 
Join Andrea Pryde and Karsten Ganssauge for an update on part 1 of the March 2022 IFRS Interpretations Committee meeting. The topics include demand deposits with restrictions, recognition of profit for life contingent immediate annuity contracts, and the accounting for lease concessions.Από τον PwC
 
Join Andrea Pryde and Gary Berchowitz for an update on the Supplier Finance Exposure Draft. The podcast explores the nature of these arrangements, what the exposure draft proposes, and PwC’s preliminary views on responding to the exposure draft.Από τον PwC
 
Interconnectivity between the financial statements and the rest of the annual report on climate-related matters is a key concern for investors and regulators. Investors are challenging the lack of sufficient disclosure of climate-related information in financial statements and are seeking greater transparency and clarity. The 2021 reporting season …
 
Join Andrea Pryde and Karsten Ganssauge for an update from the February 2022 IFRS Interpretations Committee meeting. The topics include TLTRO III transactions and negative low or new energy vehicle credits. There was also an education session on IFRS 17.Από τον PwC
 
What is the difference between contract asset and receivable? When to book a contract asset and when a receivable? Learn here (with example)! The post Contract Asset vs. Trade Receivable – What’s the Difference? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
Developments in environmental, social and governance (ESG) non-financial reporting have moved quickly during 2021, driven by the demand from investors. Henry Daubeney and Katie Woods provide an overview of the latest developments from the IFRS Foundation.Από τον PwC
 
The Paris Agreement adopted at COP 21 in 2015 introduced a market based mechanism to price carbon with the aim of cost-effectively managing and reducing global greenhouse gas emissions. But carbon pricing mechanisms can raise tricky accounting questions.Από τον PwC
 
This podcast covers a range of key points for consideration in reflecting the impact of COVID-19 in year-end financial statements. Hosted by Reinhard Dotzlaw (KPMG Global IFRS leader), this episode offers insights from KPMG specialists who each share their thoughts on questions to ask about going concern, impairment, rent concessions, government as…
 
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.Από τον PwC
 
All companies are facing climate-related risks and opportunities – and are making strategic decisions in response. To complement the launch of our Climate change financial reporting resource centre, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impa…
 
Buying or selling a business may be a step too far for you – you may simply want to partner with others. If that’s the case, figuring out what type of transaction you have entered into can be tricky. The accounting really depends on whether you are jointly controlling a business, you’re buying a share in another company or simply bringing in invest…
 
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.…
 
What is a financial guarantee? What is it NOT? And, how to account for financial guarantees under IFRS 9? Learn here! The post How to account for financial guarantees under IFRS 9? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
How to account for veterinary costs, animal food, fertilizers, pesticides and other operating expenses in agriculture under IAS 41? Learn here! The post How to Account for Subsequent Expenditures in Agriculture? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
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.Από τον PwC
 
IFRS do not specify any rules for presenting the financial statements when the going concern basis does not apply. So, what to do? How to present the financial statements? What should we take care of? Find out here! The post How to prepare financial statements when going concern does NOT apply? appeared first on CPDbox - Making IFRS Easy.…
 
Unlike acquiring a business, there isn’t one single IFRS standard that covers selling a business. Instead, there are several standards that you’ll need to consider along the way, from when you first start thinking about selling a business right up until the cash is in the bank. In this podcast, Peter Carlson and Julia LaPointe look at the relevant …
 
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 accounti…
 
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 cu…
 
How to assess hedge effectiveness prospectively under IFRS 9? Do we need to calculate the hedge effectiveness retrospectively? The post How to test hedge effectiveness under IFRS 9? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
As the world begins to emerge from the COVID-19 pandemic, merger and acquisition (M&A) activity is on the rise. Companies should be aware of the accounting requirements before the transaction takes place so the implications can be considered as the deal is being negotiated. In this podcast, Andrea Schriber and Julia LaPointe look at the relevant IF…
 
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.Από τον PwC
 
Advances from your clients received in cash... but you can't use that cash. That's just one example of restricted cash. How should you present it under IFRS? The post How to present restricted cash under IFRS? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
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.Από τον PwC
 
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 judge…
 
When you purchase a commodity with future delivery for fixed price, should you account for it as for derivative under IFRS 9? Or as a purchase of inventories ("own-use" contract)? Find out here with example included. The post How to account for contracts to buy commodities with future delivery (own use)? appeared first on CPDbox - Making IFRS Easy.…
 
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 ahea…
 
Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode.…
 
This podcast offers clear and concise points to consider on reflecting the impact of COVID-19 in year-end financial statements. Hosted by Reinhard Dotzlaw (KPMG Global IFRS leader), this episode offers insights from KPMG specialists who each share their thoughts on the key questions to ask about going concern, impairment, rent concessions, governme…
 
Variable interest with cap/floor, full recourse, inflation-linked interest, collaterals - can you still classify these loans as at amortized cost? The post Can we classify loans with variable interest at amortized cost? appeared first on CPDbox - Making IFRS Easy.Από τον CPDbox – Making IFRS Easy
 
Karsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets.Από τον PwC
 
Paul Shepherd provides an overview of the discussion paper, Business Combinations - Disclosures, Goodwill and Impairment. He summarises the proposals for additional disclosures, simplifications to the impairment test and the Boards consideration for goodwill amortisation. Find out all in the latest podcast.…
 
If you acquired land with some old building and you plan to demolish that building, how should you treat the demolition cost and the carrying amount of old building? Can you capitalize it to the new asset? Or expense it? It depends... The post Can you capitalize demolition cost under IFRS? appeared first on CPDbox - Making IFRS Easy.…
 
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