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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

29 November 2022 | Updated 14 December 2022

Global implementation of Pillar Two: Proposed amendment to IAS 12

Global implementation of Pillar Two: Proposed amendment to IAS 12

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GX In brief INT2022-17

21 November 2022

IFRS 17 affects more than just insurance companies

IFRS 17 affects more than just insurance companies

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GX In depth INT2022-14

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

20 October 2022

Lessor forgiveness of lease payments (IFRS 9 and IFRS 16)

In October 2022, the IASB finalised the agenda decision approved by the IFRS Interpretation Committee (IFRS IC) on 'Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16)'. This In brief summarises the agenda decision and potential impact.

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GX In brief INT2022-15

14 October 2022 | Updated 11 November 2022

Navigating IFRS Accounting Standards in periods of rising inflation and interest rates

This In depth walks through key areas of the IFRS requirements that could be most impacted by rising inflation and interest rates.

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GX In depth INT2022-12

10 October 2022

Ethiopia and Sri Lanka are expected to be hyper-inflationary in 2022

Ethiopia and Sri Lanka are expected to be hyper-inflationary in 2022

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GX In brief INT2022-14

23 September 2022 | Updated 27 October 2022

Cash received via electronic transfer as settlement for a financial asset (IFRS 9)

The IASB decided to explore narrow-scope standard-setting instead of approving the agenda decision relating to cash received via electronic transfer.

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GX In brief INT2022-13

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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

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