December 2023: IFRIC Update and Net Zero Commitments

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...

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IFRS is the language of the global capital markets. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment.