IFRS Talks – PwC’s Global IFRS podcast
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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.
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October 2026: Episode 4 of Decoding IFRS 18 — IFRS 18 guidance for financial services entities
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 …
Shownotes
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 homepageSeptember 2026: IFRS IC update
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 …
Shownotes
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 homepageAugust 2026: Refreshed guidance on common control transactions
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
July 2026: IFRS 20 Regulatory Assets and Regulatory Liabilities
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 …
Shownotes
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.June 2026: IFRS IC update
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 …
Shownotes
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 homepageMay 2026: Episode 3 of Decoding IFRS 18 — Management-defined performance measures (MPMs)
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 …
Shownotes
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 homepageApril 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives
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 …
Shownotes
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 homepageMarch 2026: IFRS IC Update
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
February 2026: Sustainability Reporting Update
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 …
Shownotes
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 homepageJanuary 2026: Clarifying uncertainties: helping companies navigate disclosure requirements
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 …
Shownotes
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 homepageDecember 2025: November 2025 IFRS IC Update
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 …
Shownotes
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.
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 …
Shownotes
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 homepageSeptember 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 …
Shownotes
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.
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
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 …
Shownotes
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 homepageMay 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 …
Shownotes
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.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 …
Shownotes
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.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 …
Shownotes
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.htmlFebruary 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 …
Shownotes
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 hereJanuary 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 …
Shownotes
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.
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 …
Shownotes
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.htmlOctober 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 …
Shownotes
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.
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.
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.
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.
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 …
Shownotes
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.htmlApril 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 …
Shownotes
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/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 …
Shownotes
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.htmlFebruary 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 …
Shownotes
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.htmlJanuary 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 …
Shownotes
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.
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