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IFRS Talks – PwC’s Global IFRS podcast
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IFRS Talks – PwC’s Global IFRS podcast

NuevoOctober 2026: Episode 4 of Decoding IFRS 18 — IFRS 18 guidance for financial services entities30 de octubre de 2026 · 39 min
Episodios
176
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cada mes
Último episodio
30 Oct 2026

Sobre el podcast

IFRS is the language of the global capital markets. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment.

Episodios 176

  1. October 2026: Episode 4 of Decoding IFRS 18 — IFRS 18 guidance for financial services entities

    39 min

    In Episode 4 of our Decoding IFRS 18 series, Anu Pandya is joined by Gerda Burger and Desland Westfield to discuss applying IFRS 18 to financial services entities, such as banks, insurers, asset managers and …

    Notas del episodio

    In Episode 4 of our Decoding IFRS 18 series, Anu Pandya is joined by Gerda Burger and Desland Westfield to discuss applying IFRS 18 to financial services entities, such as banks, insurers, asset managers and investment funds.

    They explore the guidance in PwC’s new industry guide, including specified main business activities, aggregation and disaggregation, and MPMs.

    Find out more at PwC’s IFRS Talks homepage

  2. September 2026: IFRS IC update

    29 minTemporada 1 · Episodio 129

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2026 IFRS Interpretations Committee meeting. Brand new submissions on IFRS 18, IAS 16 …

    Notas del episodio

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2026 IFRS Interpretations Committee meeting.

    Brand new submissions on IFRS 18, IAS 16 and IFRS 9 were on the agenda.

    Find out more at PwC’s IFRS Talks homepage

  3. August 2026: Refreshed guidance on common control transactions

    38 minTemporada 1 · Episodio 128

    In this month’s episode, Anu Pandya is joined by Josh Contant and Stefan Schoenmakers to discuss PwC’s refreshed guidance on common control transactions. Find out more at PwC’s IFRS Talks homepage

  4. July 2026: IFRS 20 Regulatory Assets and Regulatory Liabilities

    46 minTemporada 1 · Episodio 127

    In this month’s episode, Anu Pandya is joined by Mariela Isern, member of the IASB technical staff, and Deanna Louth, PwC partner, to discuss a new IFRS Accounting Standard – IFRS 20 Regulatory Assets and …

    Notas del episodio

    In this month’s episode, Anu Pandya is joined by Mariela Isern, member of the IASB technical staff, and Deanna Louth, PwC partner, to discuss a new IFRS Accounting Standard – IFRS 20 Regulatory Assets and Regulatory Liabilities.

    Find out more at PwC’s IFRS Talks homepage.

  5. June 2026: IFRS IC update

    27 minTemporada 1 · Episodio 126

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the June 2026 IFRS Interpretations Committee meeting. Several new IFRS 18 issues were on the agenda …

    Notas del episodio

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the June 2026 IFRS Interpretations Committee meeting.

    Several new IFRS 18 issues were on the agenda for discussion.

    Find out more at PwC’s IFRS Talks homepage

  6. May 2026: Episode 3 of Decoding IFRS 18 — Management-defined performance measures (MPMs)

    25 minTemporada 1 · Episodio 125

    In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs). Find out more at PwC’s …

    Notas del episodio

    In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs).

    Find out more at PwC’s IFRS Talks homepage

  7. April 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives

    35 minTemporada 1 · Episodio 124

    In Episode 2 of the Decoding IFRS 18 series, Anu Pandya is joined by Pankaj Gaikwad and Olaf Pusch, who were part of the core team behind PwC's fully reinvented illustrative financial statements. Discover …

    Notas del episodio

    In Episode 2 of the Decoding IFRS 18 series, Anu Pandya is joined by Pankaj Gaikwad and Olaf Pusch, who were part of the core team behind PwC's fully reinvented illustrative financial statements. Discover practical insights and key learnings from early adopting IFRS 18 for a fictional listed group — Reinvented Plc.

    Find out more at PwC’s IFRS Talks homepage

  8. March 2026: IFRS IC Update

    34 minTemporada 1 · Episodio 123

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks homepage

  9. February 2026: Sustainability Reporting Update

    26 minTemporada 1 · Episodio 122

    In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting …

    Notas del episodio

    In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting project. Topics covered also include brief updates on the GHG Protocol and the revised European Sustainability Reporting Standards (ESRS).

    Find out more at PwC’s IFRS Talks homepage

  10. January 2026: Clarifying uncertainties: helping companies navigate disclosure requirements

    18 minTemporada 1 · Episodio 121

    In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in …

    Notas del episodio

    In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements.

    Find out more at PwC’s IFRS Talks homepage

  11. December 2025: November 2025 IFRS IC Update

    23 minTemporada 1 · Episodio 126

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure …

    Notas del episodio

    In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.

  12. October 2025: September 2025 IFRS IC Update

    28 minTemporada 1 · Episodio 125

    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 …

    Notas del episodio

    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 Talks homepage

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

    19 minTemporada 1 · Episodio 124

    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 …

    Notas del episodio

    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.

  14. July 2025: Sustainability Reporting Update

    31 minTemporada 1 · Episodio 123

    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

  15. June 2025: IFRIC Update

    34 minTemporada 1 · Episodio 122

    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 …

    Notas del episodio

    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

  16. May 2025: Navigating Tariffs and Covenant Compliance

    20 minTemporada 1 · Episodio 161

    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 …

    Notas del episodio

    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.

  17. April 2025 - Electronic cash transfer amendments

    19 minTemporada 1 · Episodio 160

    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 …

    Notas del episodio

    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.

  18. March 2025: Speaking sustainability

    18 minTemporada 1 · Episodio 158

    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 …

    Notas del episodio

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

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

    19 minTemporada 1 · Episodio 157

    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 …

    Notas del episodio

    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

  20. January 2025: Global Investor Survey

    16 minTemporada 1 · Episodio 156

    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 …

    Notas del episodio

    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.

  21. December 2024: IFRIC Update

    25 minTemporada 1 · Episodio 156

    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 …

    Notas del episodio

    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

  22. October 2024: IFRS 19 - reduced disclosures for eligible subsidiaries

    18 minTemporada 1 · Episodio 155

    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 …

    Notas del episodio

    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.

  23. September 2024: IFRIC Update

    23 minTemporada 1 · Episodio 154

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

  24. August 2024: CSRD countdown

    23 minTemporada 1 · Episodio 153

    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.

  25. June 2024: IFRIC Update

    18 minTemporada 1 · Episodio 153

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

  26. May 2024: Hello IFRS 18

    34 minTemporada 1 · Episodio 152

    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 …

    Notas del episodio

    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 page
    https://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-performance-reporting.html

  27. April 2024: Improving reporting about acquisitions

    24 minTemporada 1 · Episodio 151

    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 …

    Notas del episodio

    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/

  28. March 2024: IFRIC Update

    21 minTemporada 1 · Episodio 150

    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 …

    Notas del episodio

    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

  29. February 2024: What’s in store in 2024?

    26 minTemporada 1 · Episodio 149

    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 …

    Notas del episodio

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

  30. January 2024: PwC's Global Investor Survey

    27 minTemporada 1 · Episodio 148

    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 …

    Notas del episodio

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


Aquí están los 40 episodios más recientes de 176. Los anteriores están en el feed del podcast.

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