andrea pryde

Join Andrea Pryde and Gary Berchowitz for an update on the Supplier Finance Exposure Draft. The podcast explores the nature of these arrangements, what the exposure draft proposes, and PwC’s preliminary views on responding to the exposure draft.

What do investors want to know about 2021 year ends? Hilary Eastman and Gale Wilkinson join Andrea Pryde to provide their insights.  

Developments in environmental, social and governance (ESG) non-financial reporting have moved quickly during 2021, driven by the demand from investors. Henry Daubeney and Katie Woods provide an overview of the latest developments from the IFRS Foundation.

Join Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates

Continuing our green mini series, Andrea Pryde is joined by Gethin Evans and Kevin McLeod to discuss how the effects of climate-related risks should be reflected in expected credit loss calculations used for measuring impairment of financial assets applying IFRS 9.

Join Mark Randall and Andrea Pryde as they discuss the accounting challenges associated with so-called ‘green loans’ 

Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS Foundation.

Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation. 

Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

Gary Berchowitz, Rachel Rubenstein and Andrea Pryde discuss the costs relating to cloud computing and software service 

Marie Kling and Andrea Pryde review 2021’s highlights for financial reporting so far and look forward to developments in the rest of 2021.

Hear Henry Daubeney explain recent developments in environmental, social and governance (ESG) and sustainability reporting. 

Hans Hoogervorst joins Andrea Pryde to reflect on his accomplishments as Chairman of the IASB. He shares his thoughts on the IASB and IFRS Standards, and considers the future for standard setting.

Join Andrea Pryde and Karsten Ganssauge as they discuss the issues from last week’s IFRS Interpretations Committee meeting, including the Targeted Long-term Refinancing Operations III transactions and an electricity retailer’s accounting for a Power Purchase Agreements in a Gross Pool Electricity Market.

Join Andrea Pryde, Mercedes Baño  and Sergio Cravero for a discussion on the issues addressed by the IASB’s Exposure Draft on Lack of Exchangeability (Amendments to IAS 21).

In recent years we’ve seen an increased use of supplier financing arrangements, sometimes called reverse factoring arrangements. Supplier financing arrangements can allow entities to manage working capital more efficiently, typically in conjunction with a programme with a bank or financial institution. Hear Marie Kling explain the top five accounting considerations for supplier financing arrangements. 

Special Purpose Acquisition Companies (SPACs) have been in the news a lot recently. Gary Berchowitz explains what a SPAC is and the accounting challenges relating to them. 

Cryptoassets are transferable digital assets that prevent copying or duplication. One of the most common types are cryptocurrencies, which are mainly used as a means of exchange. Ryan explores the accounting and growth of the sector, all in 20mins. 

Karsten Ganssauge tells us what happened at the February IFRIC Meeting where they discussed three topics: Sale and leaseback of an asset in a single-asset entity, the preparation of financial statements when an entity is no longer a going concern, and the costs necessary to sell inventories.

In October 2020, the IASB decided to begin the post implementation review of the IFRS 9 classification and measurement requirements. The IASB plans to conduct outreach for the first phase of the PIR in the first half of this year targeting a request for information in the third quarter of 2021.  Marie Kling explains what this means for the year ahead.