IFRS Talks - PwC's Global IFRS podcast

December 2023: IFRIC Update and Net Zero Commitments

IFRS Talks - PwC's Global IFRS podcast

Show Notes

Does a company need to record a balance sheet liability for the costs associated with its net zero commitments? In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge and Scott Bandura for a special edition of our IFRIC Update, focusing on accounting implications of net zero commitments, as well as other climate-related matters. Guidance referred to in this episode: PwC 2023 Illustrative Consolidated Financial Statements (Appendix E: Impact of climate change on financial state...

More from IFRS Talks - PwC's Global IFRS podcast

Sep 29, 2026

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2026 IFRS Interpretations Committee meeting. Brand new submissions on IFRS 18, IAS 16 and IFRS 9 were on the agenda. Find out more at PwC’s IFRS Talks homepage

Aug 25, 2026

In this month’s episode, Anu Pandya is joined by Josh Contant and Stefan Schoenmakers to discuss PwC’s refreshed guidance on common control transactions. Find out more at PwC’s IFRS Talks homepage

Jul 29, 2026

In this month’s episode, Anu Pandya is joined by Mariela Isern, member of the IASB technical staff, and Deanna Louth, PwC partner, to discuss a new IFRS Accounting Standard – IFRS 20 Regulatory Assets and Regulatory Liabilities. Find out more at PwC’s IFRS Talks homepage.

Jun 29, 2026

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the June 2026 IFRS Interpretations Committee meeting. Several new IFRS 18 issues were on the agenda for discussion. Find out more at PwC’s IFRS Talks homepage

May 28, 2026

In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs). Find out more at PwC’s IFRS Talks homepage

See all episodes →