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.
Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’
Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.
Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.
Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.
Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service
Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.
Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting.
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.
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.
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).
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.
In recent years we’ve seen an increased use of supplier financing arrangements, also known as reverse factoring arrangements. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements.
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 account for the impact of rate regulation on their financial performance. Scott and Heather explain all in 20mins.
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.
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.
Karsten Ganssauge tells us what happened at the February IFRIC Meeting.
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 judgements relating to material uncertainty about an entity’s ability to continue as a going concern.
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 ahead.
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.
Scott Bandura talks us through how emissions trading schemes work and some of the challenges in how to account for them.
Karsten Ganssauge talks through the December IFRIC agenda.
Paul Shepherd helps us navigate through the discussion paper issued by the IASB, Business Combinations - Disclosures, Goodwill and Impairment.
Katie Woods walks through the impacts of COVID-19 on accounting for employee benefits - pensions, share based payments, bonuses, and termination benefits.
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.