PwC's IFRS technical update video June 2022 - Video

This PwC IFRS technical update webcast covers common issues in cash flow statements, global minimum taxes, key reminders about application of hyperinflation accounting, key reminders about accounting implications of the Russian invasion of Ukraine, ESG update and IASB update.

Marie Kling, Gary Berchowitz, Scott Bandura and Paul Shepherd provide some focused insights on hot topics for Q2 2022.

If you want to jump to a particular section, the timestamps are below:

- Cash flow statement: common issues [1:02]
- Global minimum taxes [7:33]
- Application of hyperinflation accounting: key reminders [17:59]
- Accounting implications of the Russian invasion of Ukraine: key reminders [20:49]
- ESG update [31:39]
- IASB update [41:37]

PwC IFRS Resources mentioned in this Webcast:

ESG Update:

- In depth: What you need to know about the ISSB Exposure Drafts [https://viewpoint.pwc.com/dt/gx/en/pwc/in_depths/in_depths_INT/in_depths_INT/What-you-need-to-know-about-the-ISSB-Exposure-Drafts.html]
- In depth: Why non-EU companies should not ignore Europe's ESG proposals [https://viewpoint.pwc.com/dt/gx/en/pwc/in_depths/in_depths_INT/in_depths_INT/Why-non-EU-companies-should-not-ignore-Europe-s-ESG-proposals.html#pwc-topic.dita_29a09d62-4bda-455f-bd41-90207f368234_bodydiv_6d238e78-31c5-4b2c-8326-3515ccc0303c]
- In depth: Accounting for Green/Renewable Power Purchase Agreements from the Buyer’s Perspective [https://viewpoint.pwc.com/dt/gx/en/pwc/in_depths/in_depths_INT/in_depths_INT/Accounting-for-Green-Renewable-Power/Accounting-for-Green-Renewable-Power-Purchase.html#pwc-topic.dita_f8d2b1c7-7a61-491e-b89e-72af3d270f46_bodydiv_6d238e78-31c5-4b2c-8326-3515ccc0303c]
- In brief: The ISSB sustainability exposure drafts have been released for comment [https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/The-ISSB-sustainability-exposure-/The-ISSB-sustainability-exposure-drafts.html]
- In brief: The Draft European Sustainability Reporting Standards have been released for comment [https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/The-Draft-European-Sustainability-Reporting-Standards.html]
- In brief: EFRAG publishes the first batch of working papers on European Sustainability Reporting Standards [https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/EFRAG-publishes-the-first-batch-of-/EFRAG-publishes-the-first-batch-of-working.html]
- Publication: SEC climate risk disclosures and your company [https://www.pwc.com/us/en/services/esg/library/sec-climate-disclosures.html]
- Publication: The SEC wants me to disclose what? [https://viewpoint.pwc.com/dt/us/en/pwc/in_the_loop/in_the_loop_US/secclimateproposal.html]
- Publication: Global PwC sustainability reporting newsletter - April 2022 [https://viewpoint.pwc.com/dt/gx/en/pwc/by_topic/by_topic_INT/by_topic_INT/Environmental-social-and-governance-ESG/Global-PwC-sustainability-reporting-newsletter-April-2022.html#pwc-topic.dita_27770128-492d-46f8-a4e0-56f237c54119_bodydiv_6d238e78-31c5-4b2c-8326-3515ccc0303c]
- Publication: EU sustainability reporting newsletter - Issue #2 [https://viewpoint.pwc.com/dt/gx/en/pwc/esg/assets/EU_Newsletter_2_Sustainability_Reporting.pdf]
- Webcast: PwC's IFRS technical update video December 2021 [https://www.youtube.com/watch?v=ySeiqbGBkaI]

Other:

- In depth: IAS 29 becomes applicable in Argentina: PwC In depth INT2018-13 [https://viewpoint.pwc.com/dt/gx/en/pwc/in_depths/in_depths_INT/in_depths_INT/ias_29_becomes_appli__1_INT.html#pwc-topic.dita_1821093610142845_bodydiv_1821093610142845]
- Publication: Global IFRS June 2022 year end reminders [https://viewpoint.pwc.com/dt/gx/en/pwc/yearend_accounting_r/yearend_accounting_r_INT/yearend_accounting_r_INT/June-2022-year-end-reminders.html]
- In depth: Accounting implications of the Russian invasion of Ukraine [https://viewpoint.pwc.com/dt/gx/en/pwc/in_depths/in_depths_INT/in_depths_INT/Accounting-implications-.html]

External IFRS Resources mentioned in this Webcast:

- Key information about OECD: Discover the OECD [https://www.oecd.org/general/Key-information-about-the-OECD.pdf]
- OECD publication: Overview of the key operating provisions of the GloBE rules [https://www.oecd.org/tax/beps/pillar-two-GloBE-rules-fact-sheets.pdf]