Shows
IFRS Talks - PwC's Global IFRS podcastJune 2025: IFRIC UpdateReflections 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
2025-06-3033 minIFRS Talks - PwC's Global IFRS podcastDecember 2024: IFRIC UpdateWhen is an economy hyperinflationary? And can R&D expenditure relating to climate-commitments create an intangible asset?In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the topics discussed at the December 2024 IFRS Interpretations Committee meeting.Find out more at PwC’s IFRS Talks homepage https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html
2024-12-0224 min
The IFRS Foundation podcastIFRIC podcast Q3 2024IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Karsten Ganssauge, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.
2024-10-0900 minIFRS Talks - PwC's Global IFRS podcastSeptember 2024: IFRIC UpdateIn this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the September 2024 IFRS Interpretations Committee meeting.
2024-09-1923 minIFRS Talks - PwC's Global IFRS podcastJune 2024: IFRIC UpdateIn this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the June 2024 IFRS Interpretations Committee meeting.
2024-06-2017 minIFRS Talks - PwC's Global IFRS podcastMarch 2024: IFRIC UpdateClimate-related commitments, post-acquisition handovers and the IFRS 9 post-implementation review.In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the March 2024 IFRS Interpretations Committee meeting.Find out more at PwC’s IFRS Talks https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html
2024-03-1420 minIFRS Talks - PwC's Global IFRS podcastDecember 2023: IFRIC Update and Net Zero CommitmentsDoes 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 statements)PwC In brief: ESMA’s report on disclosures of climate-related matters in the financial statementsPwC In dept...
2023-12-1430 minIFRS Talks - PwC's Global IFRS podcastJune 2023: IFRIC UpdateJoin Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS Interpretations Committee meeting:Energy contracts and the ‘own-use’ exemption from financial instrument accountingMergers between a parent and its subsidiaryConsolidation when the parent is hyperinflationary but the subsidiary is not
2023-06-1519 minIFRS Talks - PwC's Global IFRS podcastEpisode142: March 2023 IFRIC UpdateJoin Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include:Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary;Potential annual improvements on the accounting for lease payments forgiven (IFRS 9 and IFRS 16) andPossible changes to the impairment test of cash-generating units containing goodwill.
2023-03-2218 minIFRS Talks - PwC's Global IFRS podcastEpisode 138: November IFRIC MeetingJoin Raihazah and Karsten Ganssauge for an update on the November 2022 IFRS Interpretations Committee meeting. Topics include assessing the definition of a lease when considering substitution rights and potential annual improvements to existing IFRS standards.
2022-12-1220 minIFRS Talks - PwC's Global IFRS podcastEpisode 136: September IFRICJoin Raihazah and Karsten Ganssauge for an update on the September 2022 IFRS Interpretations Committee meeting. Topics include three agenda decisions finalised on multi-currency groups of insurance contracts, accounting for warrants at acquisition in a SPAC transaction and lessor forgiveness of lease payments. The Committee also discussed the staff’s proposal on the IAS 21 amendments on lack of exchangeability.
2022-09-2920 minIFRS Talks - PwC's Global IFRS podcastEpisode132: IFRIC Update June 2022Join Raihazah and Karsten Ganssauge for an update on the June 2022 IFRS Interpretations Committee meeting. The topics include the consolidation of a non-hyperinflationary subsidiary by a hyperinflationary parent and the application of IFRS 17 and IAS 21 to a group of insurance contracts with foreign currency cash flows.
2022-06-2325 minIFRS Talks - PwC's Global IFRS podcastEpisode 128: IFRIC Update - March 2022 (Part 2)Join Raihazah Shaikh and Karsten Ganssauge for an update on part 2 of the March 2022 IFRS Interpretations Committee meeting, where they discuss the two issues relating to the accounting implications of special purpose acquisition companies, also referred to as SPACs.
2022-03-3125 minIFRS Talks - PwC's Global IFRS podcastEpisode 127: IFRIC Update - March 2022 (part 1)Join Andrea Pryde and Karsten Ganssauge for an update on part 1 of the March 2022 IFRS Interpretations Committee meeting. The topics include demand deposits with restrictions, recognition of profit for life contingent immediate annuity contracts, and the accounting for lease concessions.
2022-03-2524 minIFRS Talks - PwC's Global IFRS podcastEpisode 125: IFRIC UpdateJoin Andrea Pryde and Karsten Ganssauge for an update from the February 2022 IFRS Interpretations Committee meeting. The topics include TLTRO III transactions and negative low or new energy vehicle credits. There was also an education session on IFRS 17.
2022-02-0720 minIFRS Talks - PwC's Global IFRS podcastEpisode 121: IFRIC UpdateJoin Andrea Pryde and Karsten Ganssauge as they discuss the latest IFRIC updates
2021-12-0617 minIFRS Talks - PwC's Global IFRS podcastEpisode 116: IFRIC Update September 2021Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.
2021-09-2022 minIFRS Talks - PwC's Global IFRS podcastEpisode 111: IFRS interpretation committee meetingJoin 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.
2021-06-1618 minIFRS Talks - PwC's Global IFRS podcastEpisode109: IFRIC updateKarsten Ganssauge updates us on the latest from the March and April IASB Interpretations Committee meeting where the Committee considered new topics relating to IFRS 16 and IAS 32, and finalised tentative agenda decisions relating to IAS 19 and IFRS 9.
2021-05-0421 minIFRS Talks - PwC's Global IFRS podcastEpisode 104: February IFRIC UpdateKarsten 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.
2021-02-1919 minIFRS Talks - PwC's Global IFRS podcastEpisode 99: December IFRIC updateKarsten Ganssauge talks through the December IFRIC agenda. The episode focuses on supply chain financing; the impact of covenants on the classification of current or non current liabilities and whether customisation and configuration costs can be capitalised as intangible assets.
2020-12-0723 minIFRS Talks - PwC's Global IFRS podcastEpisode 93: September IFRIC UpdateKarsten Ganssauge talks through the September IFRIC Agenda. How to account for a sale and leaseback in a corporate wrapper and a proposed Board amendment to IAS 12, Taxes.
2020-09-2219 minIFRS Talks - PwC's Global IFRS podcastEpisode 86: June IFRIC updateDo you have intangibles that you use and then sell? Do you control subsidiaries that will pay tax when they distribute profits? Do you have sale and leaseback arrangements with variable leaseback payments? Are you engaged in supply chain financing or reverse factoring? If the answer to any of these is yes, listen to Karsten Ganssauge's (PwC Germany) summary of the June IFRIC meeting.
2020-06-2524 minIFRS Talks - PwC's Global IFRS podcastEpisode 80: April IFRIC update 2020What has been discussed and debated at the April Interpretations Committee? Karsten Ganssauge talks through IAS 12, Income taxes and supplier financing arrangements.
2020-05-2116 min