Expand
Resize
Add to favorites

Follow our podcast

Apple Podcasts Google Podcasts Spotify Stitcher
This podcast discusses the latest updates at the September 2021 IFRIC meeting, where the Committee finalised two agenda decisions, provided input to the IASB on a lease liability in a sale and leaseback, and discussed whether demand deposits with restrictions on use qualify as cash and the accounting for cash received via an electronic transfer (payment) system.
Click here for talking points.

PwC

Expand
Please ensure
that you select
Print Background (colors and images) when printing.
CONTINUE
PwC image modal

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

Warning 2

Account activation

Thanks for signing up with us!

An activation email has been sent to your registered email to allow you to login.


Please follow the instructions specified in the email to complete the registration process.

Your Viewpoint account is not activated.

To activate, a validation email has been sent to your registered email address..

If you cannot locate the validation email or if the original validation link has expired, please click the link below to request that another email be sent.

Resend activation

An activation email has been sent to your registered email to allow you to login.

Continue

To activate your account, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
Forgot password
Please enter the email address you registered with us

{{email.emailErrorMessage}}

Reset password

You have requested to reset your password. A reset password link has been sent to your registered email address.

Continue
Please confirm

To reset your password, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
✕

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Viewpoint allows you to save up to 25 favorites.

Consider removing one of your current favorites in order to to add a new one.

Go to favorites

Are you sure you would like to remove this page from your list?

Yes
✕

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.
signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide
✕

Hello and welcome to Viewpoint

Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site

Before we start.

Choose your preferred language below.