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Suggested for you

Suggested for you

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.

In summary...

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GX In depth INT2021-05

10 May 2021

Amendments to IAS 12: deferred tax related to assets and liabilities arising from a single transaction

The amendments require companies to recognise deferred tax on transactions that, on initial recognition, give rise to equal amounts of taxable and deductible temporary differences. The amendments are effective for annual reporting periods beginning on or after 1 January 2023. Earlier application is permitted (subject to any local endorsement process).

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GX In brief INT2021-10

10 May 2021 | Updated 17 May 2021

The road(s) ahead: Estimating credit losses in 2021 & beyond

The road(s) ahead: Estimating credit losses in 2021 & beyond

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GX Spotlight

07 May 2021

Financial reporting considerations for supplier finance arrangements

Financial reporting considerations for supplier finance arrangements

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GX In depth INT2021-04

26 April 2021

Corporate Sustainability Reporting Directive - April 2021

A summary of the European Corporate Sustainability Reporting Directive issued in April 2021

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GX In brief INT2021-09

06 April 2021

IFRS 16 Rent Concessions Extension

The IASB published a further amendment to extend the date of the practical expedient for rent concession, read more here:

In summary...

  • As a result of COVID-19, rent concessions continue to be granted to lessees.
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GX In brief INT2021-08

01 April 2021

Listings via special purpose acquisition companies – financial reporting and accounting considerations

One of these ways is via a special purpose acquisition company (‘SPAC’). A SPAC raises capital through an initial public offering (‘IPO’) with the intention of acquiring a private operating company or group (‘OpCo’). Where the OpCo is acquired by a publicly traded SPAC, it effectively becomes a public company without executing its own IPO.

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GX In depth INT2021-03

26 March 2021

Pre-acquisition issues relating to special purpose acquisition companies ("SPACs")

Pre-acquisition issues relating to special purpose acquisition companies ("SPACs")

In summary...

  • A SPAC is created with capital from initial investors (‘sponsor’ or ‘founder’)
  • There are many accounting challenges for the SPAC entity.
  • Globally, SPACs completed nearly $26 billion of share sales in January 2021.
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GX In brief INT2021-07

01 March 2021

Listings via special purpose acquisition companies

A special purpose acquisition company (‘SPAC’) raises capital through an initial listing with the intention of acquiring or merging with a private operating company (‘OpCo’). Where an OpCo is acquired by a publicly traded SPAC, it effectively becomes a public company without executing its own initial public offering (‘IPO’).

In summary...

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GX In brief INT2021-03

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Trending

Health services and pharma

PwC’s Pharmaceuticals and life sciences page covering specific industry guidance

GX Landing page

01 May 2020

Example accounts

Illustrative condensed interim financial statements 2020

This publication presents illustrative interim financial statements for a fictitious listed company, VALUE IFRS Plc, for the six months to 30 June 2020.

GX Illustrative financial statements

Technology, Media and Comms

Telecommunications industry page, your source of accounting technical guidance for the telecommunications industry.

GX Landing page

05 February 2021

IFRS Manual of accounting ebook (global edition)

Our Manual of accounting - IFRS 2021 ebook (global edition) is now available. It is available free of charge for internal use; or externally via our publishers Lexis Nexis. PwC audit clients and alumni can also purchase the ebook at a discounted rate by filling in the online order form.

GX Manual of Accounting

PwC Insights
22 April 2021

The global economic impact of 5G

The 5G future is here. Years in the making, the long-buzzed-about fifth generation of wireless connectivity has become a reality, ushering in an era of radical new possibilities in many industries. Innovative use cases such as autonomous drones and smart city ecosystems promise increased efficiency and productivity for governments and businesses in a post-pandemic world, and pervasive benefits across the globe.

Click here GX Powering your tomorrow
PwC Insights
22 April 2021

Family Business Survey 2021

The unprecedented, tumultuous events of the past year have presented family businesses with enormous challenges. And although many have demonstrated significant resilience amid the crisis—the rapidly changing state of the world has served as a wake-up call for family business leaders looking towards the future

Click here GX From trust to impact
PwC Insights
22 April 2021

Tackling the big issues of today to get you thinking about what’s next

Our new perspective series is the latest thinking from across our global network, delivering bold insights for bold leaders. Now is the time to drive growth from new possibilities, to take action, transform and move forward.

Click here GX Take on Tomorrow

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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