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California's climate disclosure laws will have global impact

The California Legislature approved two landmark climate disclosure bills. If the bills become law, over 10,000 US companies — including both public and private companies as well as subsidiaries of non-US headquartered companies — would be subject to climate disclosure requirements.

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GX In brief INT2023-21

14 September 2023 | Updated 09 November 2023

IFRS Interpretations Committee concludes its latest insurance discussion: Premiums receivables from an intermediary

In September 2023, the IFRS® Interpretations Committee (‘the Committee’) concluded its discussion on an agenda decision about how an insurer accounts for premiums due from intermediaries. The Committee concluded that, in the case described in this In brief, such premiums could be accounted for by applying either IFRS 17, ‘Insurance Contracts’, or IFRS 9, ‘Financial Instruments’.

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GX In brief INT2023-20

12 September 2023

Global implementation of Pillar Two: Impact on deferred taxes and financial statement disclosures

In May 2023, the IASB issued narrow-scope amendments to IAS 12, ‘Income Taxes‘ that provide temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two model rules. Targeted disclosure requirements were also introduced. Jurisdictions subject to an endorsement process will need to endorse the amendments.

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GX In depth INT2023-10

12 September 2023

IAASB Exposure Draft of proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (external users)

For external users: IAASB Exposure Draft of proposed SSA 5000 General Requirements for Sustainability Assurance Engagements

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GX In depth INT2023-09

07 September 2023

Navigating sustainability reporting: Practical application and analysis

As preparers may be caught by a combination of the recently released IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and the SEC

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GX In depth INT2023-07

06 September 2023 | Updated 12 October 2023

Filling the gap in currency accounting: new IFRS requirements for lack of exchangeability

In August 2023, the IASB amended IAS 21 to add requirements to help entities to determine whether a currency is exchangeable into another currency, and the spot exchange rate to use when it is not. These new requirements will apply from 2025, with early application permitted.

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GX In brief INT2023-19

17 August 2023 | Updated 25 September 2023

European Union Corporate Sustainability Reporting Directive (CSRD) - a summary

The European Union's Corporate Sustainability Reporting Directive (CSRD) was finalized in December 2022. The directive requires detailed reporting related to environmental, social, and governance topics. The requirements established through CSRD will impact many more entities than are reporting under current EU non-financial reporting requirements (NFRD), including certain US and other non-EU companies and their EU subsidiaries

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GX In brief INT2023-18

15 August 2023

Bringing transparency on supplier finance

This in depth tells you what you need to know to account for supplier finance arrangements.

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GX In depth INT2023-06

04 August 2023

Final European Sustainability Reporting Standards have been adopted

The final European Sustainability Reporting Standards (ESRS) have been adopted by the European Commission.

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GX In brief INT2023-17

02 August 2023

ISSB developments - Transfer of TCFD monitoring responsibilities and IOSCO endorsement of IFRS sustainability disclosure standards

IOSCO has endorsed the International Sustainability Standard Board’s (ISSB) first two standards - General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), and Climate-related disclosures (IFRS S2). The IFRS Foundation will take over the monitoring of climate-related disclosures from the Task Force on Climate-related Financial Disclosures (TCFD) as of 2024.

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GX In brief INT2023-16

28 July 2023

IFRS Sustainability Disclosure Standards ‒ Guidance, insights and where to begin

The International Sustainability Standards Board (ISSB) issued its first two sustainability reporting standards on 26 June 2023, IFRS S1 and IFRS S2.

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GX In depth INT2023-05

27 July 2023

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

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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.

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PwC Insights

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?”

GX Can capital help solve climate change? 04 January 2023 Click here to read on PwC.com

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