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26 November 2021

The Impact of the Paris Agreement on Financial Reporting under IFRS

Paris Aligned assumptions are a key focus of stakeholders. This In brief summarises the various considerations for companies reporting under IFRS.

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GX In brief INT2021-14

26 November 2021

Impact of ESG matters on IFRS financial statements

The impact of climate change is a high-profile issue that investors and regulators are focusing on

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GX In depth INT2021-11

19 November 2021

Amendment to IAS 16 – Proceeds before intended use

The IASB (‘Board’) has concluded that the cost of an asset includes any costs attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. One of those costs is testing whether the asset is functioning properly.

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GX In depth INT2021-10

16 November 2021

Hyperinflationary economies at 31 December 2021

This document presents the countries that are hyper-inflationary at 31 December 2021, and those that are not hyper-inflationary at that date but that should be kept under review in 2022.

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GX In brief INT2021-13

05 November 2021 | Updated 12 November 2021

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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GX In brief INT2021-12

09 August 2021 | Updated 09 November 2021

Configuration and customisation costs in a Cloud Computing Arrangement

The March 2021 IFRS IC update included an agenda decision on Configuration and Customisation (‘CC’) costs in a Cloud Computing Arrangement.

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GX In depth INT2021-09

26 July 2021

Art. 8 of the EU Taxonomy Regulation in practice

This In depth provides a deep dive into the newly published Art. 8 Delegated Act and highlights the most relevant requirements for undertakings to fulfill their new disclosure obligations under Art. 8 of the Taxonomy Regulation.

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GX In depth INT2021-07

14 July 2021

IFRS technical update video - Climate risk

In this PwC IFRS technical update webcast, Scott Bandura and Gary Berchowitz will take you on a deep dive into the IFRS financial reporting impacts of climate risk, and what companies should be thinking about now in their accounts.

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GX Webcast

23 June 2021

Cryptographic assets and related transactions: accounting considerations under IFRS

Cryptographic assets, including cryptocurrencies such as Bitcoin, continue to generate a significant amount of interest, given their rapid increases in value and expanded institutional adoption. As activity in cryptographic assets increases, it has attracted regulatory scrutiny across multiple jurisdictions.

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GX In depth INT2021-06

13 May 2021

European Commission Proposal for a Corporate Sustainability Reporting Directive

Under current legislation (the Non-Financial Reporting Directive (NFRD)), certain large public-interest entities, and public-interest entities that are parent companies of a large group with more than 500 employees, have to report on social, employee and environmental matters, human rights, bribery and corruption.

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GX In depth INT2021-05

10 June 2020 | Updated 10 September 2021

In the Spotlight - Eligibility for the Variable Fee Approach

IFRS 17, ‘Insurance Contracts’, specifies that some participating contracts should be accounted for using the variable fee approach (‘VFA’), to reflect that those contracts provide investment-related services which are integrated with insurance coverage, and that the entity receives a variable fee for those services.

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07 June 2021

IBOR Reform

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

GX Landing page

23 April 2021

Illustrative condensed interim financial statements 2021

This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2021. The financial statements comply with IFRS as issued at 28 February 2021 and that apply to annual reporting periods commencing on or after 1 January 2021, including IAS 34, 'Interim Financial Reporting'. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc is listed on a fictive Stock Exchange and is the parent entity in a consolidated entity. While there were no significant changes to the disclosures required, we have updated the commentary to reflect recent developments in relation to interest rate benchmark reform and COVID-19 related rent concessions.

GX Illustrative financial statements

15 October 2021

Climate Change

PwC's Climate change landing page covering specific industry guidance

GX Landing page

17 February 2021

Manual of Accounting Introduction

Introduction

The Manual of Accounting - IFRS chapters are displayed with the explanation of the requirements of the standards at the start followed by the illustrative examples which demonstrate the practical application of the principles of the standards. Naviga

GX Manual of Accounting

PwC Insights
09 November 2021

Making the transition to net zero

Climate change isn’t a challenge for tomorrow, it needs to be tackled now. COP26 is shining a light on climate issues and the extent of change needed.

Click here GX It’s time to turn theory into action
PwC Insights
28 October 2021

The economic realities of ESG

Investors prize clarity about the initiatives companies are undertaking, the reporting they are doing—and the returns they will generate. Here’s how leaders can answer the bell.

Click here GX Investors are catching up on ESG—and they're ready to act.
PwC Insights
27 September 2021

Are you ready for the ESG revolution?

Societal need and business opportunity are coming together to transform the way companies craft strategy, drive performance, and report results.

Click here GX ESG revolution

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.

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