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10 May 2022

Hyper-inflationary economies: April 2022 update

On 19 April 2022, the International Monetary Fund (‘IMF’) published its World Economic Outlook Report (‘IMF WEO Report’).

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What you need to know about the ISSB Exposure Drafts

On 31 March 2022, the ISSB released its first two EDs on IFRS Sustainability Disclosure Standards. This In Depth sets out what you need to know about the General requirements ED and the Climate ED.

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GX In depth INT2022-08

04 May 2022

The Draft European Sustainability Reporting Standards have been released for comment

The European Sustainability Reporting Standards (ESRS) exposure drafts (EDs) have been released for comment by EFRAG.

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GX In brief INT2022-08

22 April 2022

Why non-EU companies should not ignore Europe's ESG proposals

The European Commision is addressing corporate behaviour through its Sustainable Finance agenda. Non-EU companies will be affected by the proposed ESG reporting regulation if they have subsidiaries in Europe. This is not by mistake but by design.

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GX In depth INT2022-07

20 April 2022

Accounting for Green/Renewable Power Purchase Agreements from the Buyer’s Perspective

Summary of the accounting considerations on Green / Renewable Power Purchase Agreements from the Buyer's Perspective

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GX In depth INT2022-06

01 April 2022

The ISSB sustainability exposure drafts have been released for comment

The International Sustainability Standards Board (ISSB) has issued its first two exposure drafts (EDs) for comment.

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GX In brief INT2022-07

31 March 2022

Turkey is expected to be hyper-inflationary

IAS 29, ‘Financial reporting in hyper-inflationary economies’, will most likely be applicable for entities with a functional currency of the Turkish Lira for annual and interim accounting periods ending on or after 30 June 2022.

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GX In brief INT2022-06

25 March 2022

SEC issues new rules on climate disclosures

On 21 March 2022, the Securities and Exchange Commission (‘SEC’) issued proposed new disclosure requirements to address the need for entities to explain the risks and impact of climate change.

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GX In brief INT2022-05

18 March 2022 | Updated 28 April 2022

Accounting implications of the Russian invasion of Ukraine

This In depth considers the impact of the Russian government's invasion of Ukraine ('the invasion') on the financial statements for periods ending on or after 31 March 2022 of entities whose business is affected by the invasion.

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GX In depth INT2022-05

04 March 2022

IFRS 17: Disclosures prior to the 2023 year end financial statements (considerations under IAS 8 and IAS 34)

Prior to applying IFRS 17 in the 2023 year end financial statements, many insurers will produce 2022 interim financial statements, IAS 8 disclosures in their 2022 year end financial statements, and subsequently 2023 interim financial statements.

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04 March 2022

IBOR Reform

PwC's Ibor page covering IFRS 9,’Financial instruments’,IAS 39, IFRS 7, IFRS 4,’Insurance contracts’ and IFRS 16,‘Leases’

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01 April 2022

Illustrative condensed interim financial statements 2022

This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2022.

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05 November 2021 | Updated 04 January 2022

In brief INT2021-12

Establishment of the International Sustainability Standards Board Announced

The establishment of the ISSB was eagerly awaited. Companies and stakeholders have struggled with the myriad of sustainability standards, frameworks and metrics, often referred to as the ‘alphabet soup’. 

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Reimagining the outcomes that matter

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Arguably the greatest innovation challenge humankind has ever faced is staring us in the face: the world has ten years to halve global greenhouse gas emissions until 2050 to reach net zero.

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Living in a world of unicorns

Venture-backed giants are scaling up and transforming markets as varied fintech, electric vehicles, and healthcare.

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