Podcasts by IFRS Talks - PwC

Episode 34: IAS 1, Judgements and Estimates from 2021-01-31T22:10:42.023393

Peter Hogarth, UK Partner, explains the requirements of the standard and walks through top tips of good disclosure.

Episode 33: IFRS 10 Spectrum of control from 2021-01-31T22:10:42.023393

Iain Selfridge, UK Partner, takes us on a journey through the spectrum of control. What are the differences between control, joint control, and significant influence and why does it matter? Iain an...

Episode 32: IFRS 3 Common Pitfalls from 2021-01-31T22:10:42.023393

Avni Mashru breaks down IFRS 3 business combination accounting and helps us get to grips with some common questions.

Episode 31: IFRS highlights for Q2 2018 from 2021-01-31T22:10:42.023393

We highlight the key accounting and financial reporting developments that took place during the second quarter of 2018.

Episode 30: IFRS 17 Insurance from 2021-01-31T22:10:42.023393

Gail Tucker, PwC Partner, discusses the scope and the advantages of the new standard, provides examples of insurance contracts and points out resources available.

Episode 29: Get to know the interpretations committee from 2021-01-31T22:10:42.023393

Tony Debell, PwC Partner and IFRIC member, uncovers the mystery of IFRIC agenda decisions. Find out the role of the IFRIC, their powers in standard setting; and how agenda decisions might affect ac...

Episode 28: International differences in IFRS from 2021-01-31T22:10:42.023393

IFRS is the common language of the global capital market. But does everyone talk the same language? Chris Nobes, Professor of Accounting explains how accounting policy choices differ between countr...

Episode 27: You are being watched - stakeholder reporting in the new age of accountability from 2021-01-31T22:10:42.023393

Mark O?Sullivan explains why non-financial reporting is important, what information is provided in these reports and when they are effective. For further information please contact: Mark O'Sullivan...

Episode 26: IAS 36 Impairment Test from 2021-01-31T22:10:42.023393

Dave Walters ensures we compare apples with apples for impairment tests. Get the basics in the latest episode. What is an impairment and when and how do you perform the test. For further informatio...

Episode 25: IFRS 2 Share-Based Payments - Part 2 from 2021-01-31T22:10:42.023393

IFRS 2 Share-Based Payments - Part 2 of 2. Katie Woods demystifies vesting conditions and measurement techniques and gives her top tips on best disclosure practices. Find out in just 20 minutes For...

Episode 24: IFRS 2 Share-Based Payments - Part 1 from 2021-01-31T22:10:42.023393

Katie Woods, the IFRS 2 detective, helps us spot hidden share-based payments. We get to grips with the terminology, scope and how to classify them as either cash or equity-settled. Find out in just...

Episode 23: Initial Coin Offering (ICOs) 101 from 2021-01-31T22:10:42.023393

Baffled by Initial Coin Offerings (ICOs)? Tony Debell and Katie Woods explain the importance of the issuer?s promises and obligations and the potential accounting outcomes. Find out in just 20 minu...

Episode 22: 2018 First Quarter IFRS Update from 2021-01-31T22:10:42.023393

Q1 2018 Update. Latest standard setting, new IFRSs, good disclosure, US Tax reform and more. Find out from leading IFRS partners in just 20 minutes. For further information please contact: Tony Deb...

Episode 21: Investors Perspective from 2021-01-31T22:10:42.023393

How do investors view financial statements? What are they looking for in relation to new standards? What are they concerned about? Do investors love or hate non-GAAP measures? For further informati...

Episode 20: IAS 32 Debt or Equity Classification from 2021-01-31T22:10:42.023393

Concerned about debt or equity classification of financial instruments in IAS 32? Helen Wise explains why this classification is important for the users of financial statements, what classes of fin...

Episode 19: IAS 38 Intangible Assets from 2021-01-31T22:10:42.023393

Mary Dolson uncovers common misconceptions in IAS 38, Intangibles. The episode explains when you can and can?t recognise an intangible asset; how to consider the unit of account and the latest thou...

Episode 18: IFRS 16 Implementation from 2021-01-31T22:10:42.023393

Implementing IFRS 16? Jay Tahtah, IFRS 16 Partner, highlights the emerging problem areas in the new leasing standard. Get ahead by finding out more on the Lease term, discount rate and transition i...

Episode 17: Cryptocurrencies from 2021-01-31T22:10:42.023393

Gary Berchowitz demystifies cryptocurrencies: are they different from conventional currencies, are they financial assets and what are the debits and credits! Find out in 20 minutes. For further inf...

Episode 16: 2017 IFRS Year End reminders from 2021-01-31T22:10:42.023393

Year end IFRS reminders. Latest standard setting, good disclosure, impairment testing and more. Find out from leading IFRS partners in just 20 minutes. For further information please contact: Tony ...

Episode 15: IAS 7, Cash Flow Statements from 2021-01-31T22:10:42.023393

Tony Debell explains the importance of cash flow statements and upcoming disclosure changes. Avoid common mistakes and hear Tony?s top tips in 20 minutes. For further information please contact: To...

Episode 14: IAS 12, Deferred Tax from 2021-01-31T22:10:42.023393

Tony Hanrahan explains the weird world of deferred tax in IAS 12. What are temporary differences; deferred tax asset recognition; and when can you offset. For further information please contact: To...

Episode 13: IFRS 10, Control - Part 2 from 2021-01-31T22:10:42.023393

Part 2 of 2 on IFRS 10 control. Mary Dolson uncovers the mysteries of IFRS 10. Potential voting rights, ability vs intention to control, principal vs agent and de-facto control. For further informa...

Episode 12: IFRS 10, Control - Part 1 from 2021-01-31T22:10:42.023393

Part 1 of 2 on IFRS 10 control. Mary Dolson talks through the three elements of control under IFRS. Find out why it takes a whiteboard, markers, and several Partners to draw a conclusion. For furth...

Episode 11: Alternative Performance Measures from 2021-01-31T22:10:42.023393

Peter Hogarth,UK Partner gives the lowdown on alternative performance measures. What are they, why they get bad press and his top tips on best practice. For further information please contact: Pete...

Episode 10: IFRS 9 for corporates from 2021-01-31T22:10:42.023393

IFRS 9 becomes effective on 1 January 2018 so there isn?t much time left. Sandra Thompson, PwC IFRS Financial Instruments Leader, highlights the 9 things every corporate should watch out for. Clas...

Episode 9: Cutting the Clutter from 2021-01-31T22:10:42.023393

Be brave and cut the clutter from your financial statements. In Episode 9, Tony Debell, one of PwC?s leading IFRS Partner, explains the importance of relevance and the need to move away from disclo...

Episode 8: IAS 36 Cash Flow Models from 2021-01-31T22:10:42.023393

20 minutes on best practices and common pitfalls for cash flow models used in IAS 36, impairment of non-financial assets. What does Mary Dolson, IFRS Technical Partner look out for when she is revi...

Episode 7: Combined and Carve-Out Financial Statements from 2021-01-31T22:10:42.023393

What are combined and carve-out financial statements and when are these prepared? David Schmid, IFRS leader in the US gives his top tips and highlights complex areas to focus on. For further inform...

Episode 6: IFRS News August 2017 from 2021-01-31T22:10:42.023393

20 minutes of the latest IFRS News from leading IFRS Partners. Andreas Ohl breaks down the definition of fair value, commonly used methods of measurement, and fills us in on the request for informa...

Episode 5: IFRS 15, Revenue from 2021-01-31T22:10:42.023393

Tony Debell, PwC Revenue Leader, helps us get to grips with the 5 step model in IFRS 15, the new revenue standard. For further information please contact: Tony Debell - tony.m.debell@pwc.com

Episode 4: IFRS News July 2017 from 2021-01-31T22:10:42.023393

20 minutes of the latest IFRS News from leading IFRS Partners. Update on proposed changes on accounting for debt modification, factoring for corporates, and a 10 minute lowdown on the IFRIC 23 Unce...

Episode 3: IFRS 16, Leasing from 2021-01-31T22:10:42.023393

IFRS 16, 'Leasing' is effective on 1 January 2019. PwC partner Jessica Taurae,explains the major changes in accounting for lessees and lessors, the potential impact on businesses, and transition re...

Episode 2: IFRS News June 2017 from 2021-01-31T22:10:42.023393

20 minutes of the latest IFRS News from leading IFRS Partners. The impact of Brexit on income tax accounting, a 10 minute lowdown on the new Insurance Standard and proposed changes on accounting fo...

Episode 101: What do investors want to know about 2020? from 2021-01-31T22:10:42.023393

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.

Episode 100: Emissions credit accounting from 2021-01-31T22:10:42.023393

Scott Bandura talks us through how emissions trading schemes work and some of the challenges in how to account for them.

Episode 99: December IFRIC update from 2021-01-31T22:10:42.023393

Karsten Ganssauge talks through the December IFRIC agenda.

Episode 98: Business Combinations - Disclosures, Goodwill and Impairment DP from 2021-01-31T22:10:42.023393

Paul Shepherd helps us navigate through the discussion paper issued by the IASB, Business Combinations - Disclosures, Goodwill and Impairment.

Episode 97: Employee benefits in light of COVID-19 from 2021-01-31T22:10:42.023393

Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits.

Episode 96: Life and times of Darrel Scott, former IASB member from 2021-01-31T22:10:42.023393

Darrel Scott talks about his time at the IASB including the IFRIC committee, the standard setting process, his personal successes and favourite all time standard.

Episode 94: IBOR reform Phase 2 from 2021-01-31T22:10:42.023393

In August 2020 the IASB concluded their IBOR reform project and issued the Phase 2 amendments. Chris Raftopoulos, Marie Kling and Mark Randall share their insights.

Episode 93: September IFRIC Update from 2021-01-31T22:10:42.023393

Karsten Ganssauge talks through the September IFRIC Agenda. How to account for a sale and leaseback in a corporate wrapper and a proposed Board amendment to IAS 12, Taxes.

Episode 92: PwC IFRS Talks IFRS 15, over time revenue contracts from 2021-01-31T22:10:42.023393

EP 92: Join Ruth Preedy and Katie Woods as they talk through the judgements involved to account for revenue contracts over time.

Episode 95: The Importance of Climate Risk to Financial and Non-Financial Reporting from 2021-01-31T22:10:42.023393

Scott Bandura explains the importance of climate risk for both financial and non financial reporting.

Episode 69: March 2020 IFRIC update from 2021-01-31T22:10:42.023393

Karsten Ganssauge, PwC Germany, gives us an overview of the March IFRIC meeting. New standards, IFRS 16 Leases and IFRS 15 Revenue make a reappearance and a new topic on deferred tax.

Episode 67: Negative interest rates from 2021-01-31T22:10:42.023393

Negative Interest rates, what are they? How do you account for them? Sandra Thompson and Tony Debell focus on Employee benefits and Financial Instruments and explain all in just 20 minutes.

Episode 66: December 2019 IASB: Leases and disclosure from 2021-01-31T22:10:42.023393

IASB technical staff member Kathryn Donkersley reflects on the implementation journey for IFRS 16 Leases and explains what is happening on the Disclosure Initiative in just 20 minutes.

Episode 65: Alternative Financing from 2021-01-31T22:10:42.023393

This podcast focuses on one of these types of alternative financing arrangements, that is one in which the upfront payment is treated as, wait for it, an upfront receipt from a customer contract in...

Episode 64: Christmas Special 2019 from 2021-01-31T22:10:42.023393

It?s the season of Goodwill. Gary Berchowitz and Dave Walters explore the highlights of festive accounting in 20 minutes.

Episode 63: November 2019 IFRIC update from 2021-01-31T22:10:42.023393

The November IFRIC had a short agenda but covered some broadly applicable topics such as IFRS 16 lease term, as well as the less common but fascinating accounting for football transfer fees. Karste...

Episode 62: Regulators areas of focus for this year end from 2021-01-31T22:10:42.023393

What are regulators focusing on this reporting season? Peter Hogarth tells us all in 20 minutes

Episode 61: IBOR reform Phase 1 from 2021-01-31T22:10:42.023393

What is happening in phase 1 of IBOR reform and what has the IASB been working on? Sandra Thompson, Mark Randall and Chris Raftopoulos return to explain the latest and what you can do now, all in o...

Episode 60: IFRS 17 for non-insurers from 2021-01-31T22:10:42.023393

Insurance contracts for non-insurers who is affected? Sandra Thompson and Andrea Pryde explains all in 20 minutes.

Episode 59: September 2019 IFRIC update from 2021-01-31T22:10:42.023393

2 days of September IFRIC discussions in just 20 minutes. Join Karsten Ganssauge as he discusses his first meeting as an IFRIC member.

Episode 58: IAS 12 income taxes from 2021-01-31T22:10:42.023393

How does the changing landscape for global taxation make IAS 12 harder to apply? Tony Debell, Partner in Global Accounting Consulting Services at PwC tells us all in 20 minutes.

Episode 57: IAS 37 Provisions from 2021-01-31T22:10:42.023393

What is a provision, when do you recognise them, where do people go wrong and what?s going on at the IASB?

Episode 56: PwC IFRS Talks Q2 2019 update from 2021-01-31T22:10:42.023393

Join Jessica Taurae and Larry Dodyk for a Q2 update focusing on IFRS 16 Leases, and the latest proposed amendments to IFRS 3, Business Combinations all in 20 minutes.

Episode 55: June 2019 IFRIC update from 2021-01-31T22:10:42.023393

2 days of June IFRIC discussions in just (over) 20 minutes. Join Tony Debell as he discusses his last meeting as an IFRIC member.

Episode 54: Business combinations under Common Control from 2021-01-31T22:10:42.023393

Join Avni Mashru, UK Accounting Director, as she explains the accounting for business combinations under common control.

Episode 53: IFRS 16, Leases - The Unspoken Challenges from 2021-01-31T22:10:42.023393

Explore the unspoken challenges of IFRS 16. What is the impact on consolidation business combinations and impairments. Avni Mashru, PwC Real Estate Accounting leader talks through some of the forgo...

Episode 52: IBOR reform from 2021-01-31T22:10:42.023393

Many LIBOR and other benchmark interest rates are anticipated to no longer be published or supported past the end of 2021. What does this mean for accounting?

Episode 51: Updates to IAS 36 Impairment from 2021-01-31T22:10:42.023393

Could IAS 36, Impairment, be set to change? Iain Selfridge, UK Partner gives us his insight on the latest IASB activity in this area all in 20 minutes.

Episode 50: Navigating the Stakeholder agenda from 2021-01-31T22:10:42.023393

Fundamental questions are being asked about how businesses are taking into account their stakeholders, including employees, customers, suppliers and the wider community.

Episode 49: Q1 2019 Update and IBOR reform from 2021-01-31T22:10:42.023393

Join Sandra Thompson for a Q1 update with a Financial Instruments focus. Sandra covers learnings and best practises from IFRS 9, what new standards are applicable in 2019 and an update on the impac...

Episode 48: March IFRIC update from 2021-01-31T22:10:42.023393

The March IFRIC was packed with content. Eight decisions, four agenda decisions crammed into 2 days covering leasing, financial instruments, joint arrangements and more.

Episode 47: IFRS and Brexit from 2021-01-31T22:10:42.023393

What are the latest developments in Brexit and what does this uncertainty mean for UK businesses and entities doing business with the UK.

Episode 46: Selling well from 2021-01-31T22:10:42.023393

Selling a business is not easy. Richard Jones, UK Director shares his top tips on how to sell well in just 20 minutes.

Episode 45: FICE from 2021-01-31T22:10:42.023393

Financial instruments with characteristics of equity (FICE), the debt/ equity debate continues. Get the detail behind the discussion paper, what could change? Marie Kling explains all in just 20 mi...

Episode 44: Future of reporting from 2021-01-31T22:10:42.023393

How is technology transforming reporting? What are the technology trends impacting how companies report?

Episode 43: IFRS 9 for insurers from 2021-01-31T22:10:42.023393

The IASB has tentatively agreed to propose to defer the temporary exemption for insurers to apply IFRS 9 to 2022. Why does it matter? What should you be doing now? Find out what to do now with Jess...

Episode 42: IFRS Accounting for Cloud Computing from 2021-01-31T22:10:42.023393

What are the challenges for accounting for cloud computing? What standard do you go to for guidance? Gary Berchowitz explains all in just 20 minutes.

Episode 41: IFRS Year end reminders 2018 from 2021-01-31T22:10:42.023393

2018 IFRS Year end Reminders: What are the key reminders for your year end financials? What are regulators focused on? What is the impact of Brexit?

Episode 40: IFRS Christmas Special from 2021-01-31T22:10:42.023393

Do you want a seasonal brain teaser? So what do IFRS, Christmas and Top Trumps playing cards have in common? Which accounting standard gets the highest IFRS geek score?

Episode 39: IFRS 3, Definition of a business from 2021-01-31T22:10:42.023393

The definition of a business in IFRS 3 has changed. Episode 39 walks through the changes and discusses the likely impact. Could there be more asset transactions?

Episode 38: Hyperinflation from 2021-01-31T22:10:42.023393

IAS 29, Financial reporting in hyper-inflationary economies, became applicable in Argentina in 2018, but how does this affect your debits and credits?

Episode 37: Quarter 3 2018 Reminders from 2021-01-31T22:10:42.023393

We highlight the key accounting and financial reporting developments that took place during the third quarter of 2018

Episode 36: Disposals from 2021-01-31T22:10:42.023393

Disposing of assets, businesses or subsidiaries can be tricky - what standard applies, what is the gain or loss on disposal and what happens if you only part dispose. Iain Selfridge, PwC Partner, n...

Episode 35: Cryptographic assets from 2021-01-31T22:10:42.023393

As activity in cryptographic assets has increased, it has attracted regulatory scrutiny across multiple jurisdictions. Many accounting questions remain open, but Katie Woods, PwC Director gives us...

Episode 91: IASB narrow scope amendments from 2020-08-28T09:00

In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and an...

Episode 90: The life and times of Sandra Thompson from 2020-08-13T11:00

This podcast looks back at the last 33 years of the accounting life and times of Sandra Thompson, Global IFRS Financial Instrument Leader, PwC UK; her favourite accounting standards, proudest mo...

Episode 88: The Life and Times of Tony Debell from 2020-07-16T16:00

This podcast looks back at the last 38 years of the accounting life and times of Tony Debell, Global IFRS Technical Leader for 14 of those years; his favourite accounting standards, proudest mom...

Episode 87: COVID-19 and IFRS 16 rent concessions from 2020-07-02T17:00

Sandra Thompson (PwC UK) and Scott Bandura (PwC Canada) explain the latest on COVID-19 rent concessions. What is in scope of the amendment to IFRS 16? When is it effective? And what do lessors d...

Episode 86: June IFRIC update from 2020-06-25T16:00

Do you have intangibles that you use and then sell? Do you control subsidiaries that will pay tax when they distribute profits? Do you have sale and leaseback arrangements with variable leasebac...

Episode 85: COVID-19 and interim reporting (IAS 34) from 2020-06-21T09:00

PwC professionals discuss several of the key COVID-19 issues to consider when preparing your interim reporting. Impairments, taxes, pensions, presentation and disclosure and lots more.

Episode 84: COVID-19 and IAS 12 taxes from 2020-06-16T21:00

How do you account for a tax holiday or a change in tax rate as a result of COVID-19? 
In this episode, Dave analyses whether this assistance is in the scope of IAS 12 taxes, and if it is wh...

Episode 83: Impairment of trade receivables for Corporates in light of COVID-19 from 2020-06-11T17:00

What do Corporates need to do to measure the impairment of their trade receivables? Marie Kling (PwC US) explains the key principles of the expected credit loss (ECL) model including what needs ...

Episode 82: Presentation of the impacts of COVID-19 from 2020-06-09T17:00

Gary Berchowitz (PwC UK) looks at how entities are presenting the impacts of COVID-19 in their financial reporting? What are regulators allowing in terms of adjustments to non-GAAP performance m...

Episode 81: IFRS 16 impact on IAS 36 from 2020-06-04T20:00

What is the impact of IFRS 16, Leases, on IAS 36 impairment? PwC's professional share the latest updates in IFRS.

Episode 80: April IFRIC update 2020 from 2020-05-21T17:00

What has been discussed and debated at the April Interpretations Committee? Karsten Ganssauge talks through IAS 12, Income taxes and supplier financing arrangements.

Episode 79: COVID-19, hedging and other corporate treasury issues from 2020-05-14T11:00

What are the impacts of COVID-19 on hedge accounting? Marie Kling looks at both IAS 39 and IFRS 9 for cash flow and fair value hedges.

Episode 78: COVID-19 and classification and measurement in IFRS 9 from 2020-05-08T11:00

COVID-19 has resulted in changes to loan agreements and payment schedules. How should these changes be accounted for in IFRS 9, Financial instruments? Marie Kling talks through modification, ECL...

Episode 77: COVID-19 implications on IFRS 13, Fair Value from 2020-05-06T16:00

Scott Bandura explains the challenges of measuring fair value in a time of uncertainty. How do you value investment properties? Do discount rates need to change? How do you adjust your models? R...

Episode 76: COVID-19 impact on IFRS 16, Leases from 2020-04-30T16:00

The COVID-19 pandemic has resulted in a number of different lease concessions. What do a lessor and lessee need to consider in accounting for these? Are they modifications or something else? San...

Episode 75: COVID-19 and Impairment from 2020-04-28T13:00

Is the COVID-19 pandemic an indicator of impairment in IAS 36? If yes, how do you do the impairment test in this uncertain time? How is risk factored into cash flows and the discount rate? Paul ...

Episode 74: IAS 10, post balance sheet events and COVID-19 from 2020-04-22T17:00

Should entities incorporate the impact of COVID-19 in their Q1 2020 period end? Should you adjust the measurements of assets based on post balance sheet information? Is there a difference betwee...

Episode 74: IAS 10, post balance sheet events and COVID-19 from 2020-04-22T17:00

Should entities incorporate the impact of COVID-19 in their Q1 2020 period end? Should you adjust the measurements of assets based on post balance sheet information? Is there a difference betwee...

Episode 73: COVID-19 Impact on IFRS 9, Expected Credit Loss from 2020-04-16T18:00

In this episode we continue to discuss the impact of COVID-19 on financial reporting, as Sandra Thompson joins Ruth Preedy to discuss the IFRS 9 expected credit loss model.

Episode 72: Government grants and coronavirus (COVID-19) from 2020-04-10T01:00

Coronavirus (COVID-19) is having a significant impact on financial reporting. Gary Berchowitz (PwC UK) and Ruth Preedy (PwC UK) discuss some of the different government schemes aimed to support ...

Episode 71: The accounting implications of coronavirus (COVID-19) from 2020-04-03T01:00

Coronavirus (COVID-19) is having a significant impact on financial reporting. Join Tony Debell, PwC UK, and Ruth Preedy, PwC UK as they explain some of the key issues, including Q1 consideration...

Episode 1: IFRS 3 Acquisition of a Business from 2017-05-10T14:00

Episode 1: IFRS 3 Acquisition of a Business from 2017-05-10T14:00