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09 August 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 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

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

PwC Insights

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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