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03 March 2023

IFRS Financial reporting considerations for entities participating in the voluntary carbon market

The voluntary carbon market (VCM) is growing. Consistent accounting practices for carbon offsets is relevant for companies that use carbon offsets to achieve their emission reduction targets, companies who develop carbon offsets and companies who trade or invest in carbon offsets.

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GX In depth INT2023-02

01 March 2023

It's time to get ready: new IFRS disclosures on supplier finance arrangements effective in 2024

The IASB has decided to fast-track mandatory application of the new disclosure requirements for supplier finance arrangements to 2024. Entities should consider the new requirements well in advance to be able to comply.

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GX In brief INT2023-03

21 February 2023

Impairment of non-financial assets - common mistakes

This In brief applies to all entities with significant non-financial assets that are required to be tested for impairment under IAS 36. Set out below is a refresher on some basic concepts on impairment of non-financial assets, and reminders on those aspects of the value in use (VIU) methodology where common mistakes are made.

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GX In brief INT2023-02

17 February 2023

Lease liability in a sale and leaseback: amendments to IFRS 16

The IASB has issued narrow-scope amendments to the requirements for sale and leaseback transactions in IFRS 16 explaining how a seller-lessee accounts for a sale and leaseback after the date of the transaction. Sale and leaseback transactions where some or all the lease payments are variable lease payments that do not depend on an index or a rate are most likely to be impacted.

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GX In depth INT2023-01

11 January 2023

Global implementation of Pillar Two: proposed amendments to IAS 12

In January 2023 the IASB issued the Exposure Draft proposing amendments to IAS 12 Income Taxes. The amendments aim to provide temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two model rules.

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GX In brief INT2023-01

22 December 2022

Finalisation of EU Corporate Sustainability Reporting Directive (CSRD)

The final EU Corporate Sustainability Reporting Directive (CSRD) has been published in the EU Official Journal and comes into force on 5 January 2023.

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GX In brief INT2022-21

09 December 2022

Have WACCs changed for December 2022 financial year ends?

Whether preparing or reviewing an IAS 36 impairment test for December 2022 year ends, careful consideration of the inputs into WACC-reliant discount rates will be of particular importance. PwC's new In brief publication considers whether it is appropriate to readily dismiss current economic trends from WACC calculations on the basis of being short term.

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GX In brief INT2022-20

06 December 2022

Hyper-inflationary economies at 31 December 2022

The IMF World Economic Outlook (‘WEO’) report released in October 2022 provides updated data in respect of current and projected levels of inflation. The only change in hyper-inflationary economies in Q4 2022 is Ethiopia which became hyper-inflationary in 2022.

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GX In brief INT2022-19

29 November 2022

EFRAG submits draft European Sustainability Reporting Standards to the European Commission

EFRAG has handed over a first set of 12 draft European Sustainability Reporting Standards (ESRS) to the European Commission.

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GX In brief INT2022-18

02 November 2022

ESG reporting: Preparing for tomorrow's rules today

This publication focuses on the topic of climate common to all three proposals - ISSB, CSRD, and SEC - but the concepts it covers are broadly applicable.

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GX In depth INT2022-13

01 November 2022

Amendments to IAS 1: non-current liabilities with covenants

In Brief: Amendments to IAS 1: non-current liabilities with covenants

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GX In brief INT2022-16

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

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Accounting for uncertain economic conditions

Uncertain economic conditions can have widespread accounting impacts. This page provides curated content to assist you in navigating these issues.

GX PwC insights

Environmental, Social and Governance (ESG) in financial reporting

The impact of the environmental, social and governance (ESG) matters is a high-profile issue for investors and regulators. This page is your source of technical guidance specifically focused on the effect of ESG matters on the IFRS financial statements.

GX PwC insights

Global sustainability reporting

Welcome to the global sustainability reporting landing page. Your source of technical guidance focused on current and proposed sustainability reporting standards.

GX PwC insights

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.

GX Illustrative financial statements

PwC Insights
04 January 2023

Take on Tomorrow podcast series

Take on Tomorrow, the podcast from our management publication strategy+business, brings you Episode 12: “Can capital help solve climate change?”

Click here to read on PwC.com GX Can capital help solve climate change?
PwC Insights
03 January 2023

From trust to impact

Why family businesses need to act now to ensure their legacy tomorrow

Click here to read on PwC.com GX Family Business Survey 2021
PwC Insights
06 December 2022

The ESG execution gap: What investors think of companies’ sustainability efforts

In our new survey, investors say they see sustainability as a priority for companies—and one that calls for financial discipline and greater transparency. Their views point to actions that business leaders can take to guide their ESG initiatives.

Click here to read on PwC.com GX Global Investor Survey 2022
PwC Insights
06 December 2022

The CEO’s ESG dilemma

Finding their own authentic true north on ESG can help companies navigate society’s expectations and investors’ demands.

Click here to read on PwC.com GX The CEO’s ESG dilemma

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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