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    marie-claude kling

    Explore " marie-claude kling" with insightful episodes like "Episode 108: Supplier Finance" and "Episode 102: What should we expect from the Post-Implementation Review of IFRS 9?" from podcasts like ""IFRS Talks - PwC's Global IFRS podcast" and "IFRS Talks - PwC's Global IFRS podcast"" and more!

    Episodes (2)

    Episode 108: Supplier Finance

    Episode 108: Supplier Finance

    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. 

    Episode 102: What should we expect from the Post-Implementation Review of IFRS 9?

    Episode 102: What should we expect from the Post-Implementation Review of IFRS 9?

    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.

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