IFRS Talks - PwC's Global IFRS podcast

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the March 2026 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks homepage

Katie DeKaiser, Director in PwC's Global Corporate Reporting Services team who specializes in sustainability reporting. She discusses targeted IFRS S2 amendments for financed emissions and industry disaggregation. She covers the ISSB's move on nature (BEES) to standard‑setting and key technical issues. She also reviews GHG Protocol scope 2 updates and the revised, streamlined ESRS and its new reporting reliefs.

In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements. Find out more at PwC’s IFRS Talks homepage 

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS Talks homepage

Join Katja van der Kuij and Tanya van Eyk from PwC Netherlands, both experts in the new IFRS 18 accounting standard. They discuss the critical role of Non-GAAP measures in enhancing transparency and the challenges of implementing IFRS 18, especially in sectors like banking and insurance. The duo also explores how IFRS 18 aims to revolutionize financial reporting with clearer presentation, improved disclosures, and new income statement categories that foster comparability. Get ready for an insightful journey into the future of financial reporting!

In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage 

Reflections on six years as an IFRS Interpretations Committee member and more. In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member. Find out more at PwC’s IFRS Talks homepage

In this episode of IFRS Talks, we explore how global tariffs and economic uncertainty can affect covenant compliance. We will explore the Amendments to IAS 1 on non-current liabilities with covenants and discuss how these changes affect financial reporting. Anu Pandya is joined by Olaf Pusch and Gerda Burger from our Global Corporate Reporting Services team, who will provide valuable insights for navigating these challenges.   Find out more at PwC’s IFRS Talks homepage.

In this discussion, Claire Howells, a corporate treasury expert at PwC UK, shares her insights on the recent IFRS 9 amendments impacting cash transfers. She highlights the changes in recognition and derecognition for electronic payments set for January 2026. The conversation navigates the complexities of cash accounting, including the challenges faced by multinationals and the necessity for robust compliance practices. Enhanced disclosures and proactive planning are emphasized as keys to maximizing benefits such as improved cash flow visibility.