Year-end toolkit: Reporting under IFRS Accounting Standards

PwC's accounting podcast

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The Menendez Brothers | Five-Year Plan | 1 43:56

1 year前43:56

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43:56

On August 20th, 1989, Lyle and Erik Menendez shot and killed their own parents. Until then, this Beverly Hills family had been a portrait of the American Dream. How did it go so wrong? To listen to all four episodes of 'The Menendez Brothers' right now and ad-free, go to IntoHistory.com . Subscribers enjoy uninterrupted listening, early releases, bonus content and more, only available at IntoHistory.com . If you or someone you know is in crisis, there is free help available at mhanational.org Learn more about your ad choices. Visit megaphone.fm/adchoices…

約 1 年前 30:37

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In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this bonus episode of our Year-end toolkit series, we share reminders and insights on IFRS reporting for companies that are getting ready to report in 2025.
In this episode, we discuss:

2:18 – Segment disclosures
4:51 – Accounting standards newly applicable for December 31, 2024 year ends, including those related to:
- 5:07 – Non-current liabilities with covenants
- 7:25 – Supplier finance arrangements
- 10:22 – Sale and leaseback transactions
11:38 – Recent priorities and focus areas of European regulators that may impact US companies
20:27 – Hyperinflationary economies
23:36 – New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly

Additionally, follow this podcast on your favorite podcast app for more episodes.
About our guest:
Gary Berchowitz is the corporate accounting topic team leader in PwC’s Global Assurance Quality - Corporate Reporting Services group. Gary brings over 20 years of financial accounting experience, working to drive quality and connectivity throughout the PwC network and help local teams solve complex accounting issues in a practical way. Gary leads the development of PwC’s global view on a variety of financial reporting matters.
About our host:
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

章

1. Year-end toolkit: Reporting under IFRS Accounting Standards (00:00:00)

2. Segment disclosures (00:02:18)

3. Accounting standards newly applicable for December 31, 2024 year ends, including those related to: (00:04:51)

4. Non-current liabilities with covenants (00:05:07)

5. Supplier finance arrangements (00:07:25)

6. Sale and leaseback transactions (00:10:22)

7. Recent priorities and focus areas of European regulators that may impact US companies (00:11:38)

8. Hyperinflationary economies (00:20:27)

9. New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly (00:23:36)

424 つのエピソード

#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

PwC's accounting podcast

Year-end toolkit: Reporting under IFRS Accounting Standards

PwC's accounting podcast

29 subscribers

published 約 1 年前

MP3•エピソードのホーム

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

2:18 – Segment disclosures
4:51 – Accounting standards newly applicable for December 31, 2024 year ends, including those related to:
- 5:07 – Non-current liabilities with covenants
- 7:25 – Supplier finance arrangements
- 10:22 – Sale and leaseback transactions
11:38 – Recent priorities and focus areas of European regulators that may impact US companies
20:27 – Hyperinflationary economies
23:36 – New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly

章

1. Year-end toolkit: Reporting under IFRS Accounting Standards (00:00:00)

2. Segment disclosures (00:02:18)

3. Accounting standards newly applicable for December 31, 2024 year ends, including those related to: (00:04:51)

4. Non-current liabilities with covenants (00:05:07)

5. Supplier finance arrangements (00:07:25)

6. Sale and leaseback transactions (00:10:22)

7. Recent priorities and focus areas of European regulators that may impact US companies (00:11:38)

8. Hyperinflationary economies (00:20:27)

9. New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly (00:23:36)

424 つのエピソード

#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

すべてのエピソード

PwC's accounting podcast

1
Sustainability now: An overview of the key reporting frameworks 47:30

15 hours前47:30

47:30

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . In this episode, we continue with an overview of key frameworks, regulatory developments, and resources to leverage on the reporting journey. Host Heather Horn is joined by PwC sustainability reporting specialists and National Office partners, Marcin Olewinski, Diana Stolzfus, and Valerie Wieman to cover the key sustainability reporting frameworks that are expected to have the broadest impact globally as well as interoperability among them. In this episode, we discuss: 1:45 – Overview of the key sustainability reporting frameworks expected to have the broadest impact globally 5:07 – Corporate Sustainability Reporting Directive, or CSRD, as part of a broader EU regulatory regime* 14:18 – International Sustainability Standards Board, or ISSB, standards and inoperability with other frameworks 29:10 – GHG Protocol for mandatory and voluntary reporting of greenhouse gas emissions now and in the future 36:13 – Voluntary reporting frameworks including: Task Force on Climate-related Financial Disclosures (TCFD) Global Reporting Initiative (GRI) Climate Disclosure Standards Board (CDSB) Task Force on Nature-related Financial Disclosures (TNFD) 44:53 – Practical advice on approaching sustainability reporting requirements in an evolving landscape About our guests Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG. Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA. Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com…

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Sustainability now: Navigating shifts in the reporting landscape 34:53

約 10 日前34:53

34:53

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com As the headlines continue to highlight, the sustainability reporting landscape is evolving rapidly in the US and beyond. In this episode, we kick off our miniseries on the foundations of sustainability reporting by exploring key US regulatory shifts under the new administration, the role of sustainability initiatives in various US states, and global sustainability reporting trends and updates. We break down what these developments mean for businesses and how to prepare for what's to come. In this episode, we discuss: 02:53 – The fast-changing sustainability reporting landscape 05:54 – SEC climate rule updates and expected regulatory shifts 22:33 – State sustainability regulations: California and other states 27:13 – The potential impact of the upcoming EU’s omnibus regulations 30:06 – How to move forward amid uncertainty Looking for the latest developments in sustainability reporting? Read PwC’s Sustainability reporting guide Refer to Acting Chairman Mark Uyeda’s Statement on climate-related disclosure rules Follow our series and subscribe to our weekly newsletter to stay in the loop About our guest Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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US public policy update: What businesses need to know 56:56

約 17 日前56:56

56:56

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 2025 has ushered in a new wave of public policy changes with the return of the Trump administration and Republican control of all three branches of government. From executive orders and regulatory shifts to SEC developments, trade policies, and AI regulation, businesses are facing a rapidly-evolving landscape. In this episode, we break down the latest updates and the impacts they could have on businesses. In this episode, we discuss: 1:50 – The rapid pace of executive orders and regulatory actions 9:27 – The current priorities of the new administration 22:30 – Potential impacts on the PCAOB and SEC 40:29 – Tax policy outlook and potential corporate tax changes 49:21 – AI regulation, mergers and acquisitions, and more For more on the new administration’s impacts on tax policy, listen to PwC’s Accounting podcast episode: US tax policy outlook – What’s ahead of 2025 . Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guest Roz Brooks is PwC's US Public Policy Leader. Roz is responsible for ensuring PwC has a voice in important debates at the nexus of business and government and helping the firm successfully execute its business strategy. Roz leads PwC’s engagement with Congress, the White House, regulatory agencies, state and local governments, and organizations including trade associations, think tanks, and NGOs. About our host Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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US tax policy outlook – What's ahead for 2025 32:37

約 24 日前32:37

32:37

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. With a new administration in place and key provisions of the Tax Cuts and Jobs Act set to expire, 2025 is shaping up to be a pivotal year for US tax policy. In this episode, we break down the latest policy developments, potential new legislation, and what these changes could mean for businesses. In this episode, we discuss: 1:41 – The current landscape of US tax policy 6:31 – The legislative roadmap, including budget reconciliation 13:14 – Key provisions likely to shape a 2025 tax bill 23:31 – International tax initiatives and their connection to US policy 29:05 – Steps businesses can take to prepare for tax changes For more information, see our publication, 2025 Tax Policy Outlook: A year for action . Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Pat Brown is PwC’s National Tax Office Co-Leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury’s Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel. About our host: Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

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PwC's accounting podcast

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Year-end toolkit: Reporting under IFRS Accounting Standards 30:37

5 weeks前30:37

30:37

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this bonus episode of our Year-end toolkit series, we share reminders and insights on IFRS reporting for companies that are getting ready to report in 2025. In this episode, we discuss: 2:18 – Segment disclosures 4:51 – Accounting standards newly applicable for December 31, 2024 year ends, including those related to: 5:07 – Non-current liabilities with covenants 7:25 – Supplier finance arrangements 10:22 – Sale and leaseback transactions 11:38 – Recent priorities and focus areas of European regulators that may impact US companies 20:27 – Hyperinflationary economies 23:36 – New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Gary Berchowitz is the corporate accounting topic team leader in PwC’s Global Assurance Quality - Corporate Reporting Services group. Gary brings over 20 years of financial accounting experience, working to drive quality and connectivity throughout the PwC network and help local teams solve complex accounting issues in a practical way. Gary leads the development of PwC’s global view on a variety of financial reporting matters. About our host: Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

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6 weeks前40:57

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PwC's accounting podcast

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Year-end toolkit: Engaging effectively with your audit committee 45:16

6 weeks前45:16

45:16

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PwC's accounting podcast

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Year-end toolkit: Clarifying the classification of cash flows 42:41

7 weeks前42:41

42:41

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8 weeks前37:30

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PwC's accounting podcast

1
Year-end toolkit: Audit reminders for preparers 38:55

8 weeks前38:55

38:55

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this next episode of our miniseries, we discuss audit-related reminders for preparers with Brian Croteau, PwC’s US Chief Auditor. In this episode we share timely insights for preparers to consider for the year-end audit, which is another important part of year-end accounting and reporting. In this episode, we discuss auditing considerations related to: 3:13 – Key takeaways from the AICPA & CIMA Conference: Current SEC and PCAOB Developments 12:06 – Accounting policies and controls 20:28 – The execution or modification of significant contracts and agreements 23:08 – Complete and accurate disclosures within the financial statements 26:48 – Independence 28:54 – Known or suspected fraud or illegal acts 34:44 – AI in financial reporting For more information about key developments at the AICPA & CIMA conference, see our publication, 2024 AICPA & CIMA Conference: Current SEC and PCAOB Developments . Also, check out our other episodes in this miniseries: Year-end toolkit: Year in review from the corner office Year-end toolkit: Accounting and reporting reminders for 2025 Additionally, follow this podcast on your favorite podcast app for more episodes. Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC’s audit policies and practices, leads efforts to directly support PwC’s audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm’s efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB’s inspection process. Brian currently serves as a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG’s Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC’s oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally. Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Year-end toolkit: Accounting and reporting reminders for 2025 52:59

9 weeks前52:59

52:59

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this next episode of our series, we discuss accounting and reporting reminders and timely insights with some of the top technical leaders from our National Office. A one-stop shop for year end, we cover a variety of accounting and reporting topics from contract modifications to financing transactions to segments and many things in between. In this episode, we discuss accounting and reporting reminders related to: 2:03 – Natural disasters 6:04 – Highly inflationary economies 8:20 – Tax regulatory landscape 12:07 – Close calls on impairments and other accounting estimates 14:13 – Revenue 15:56 – Contract modifications 25:41 – Capital raising transactions 32:35 – Statement of cash flows 37:05 – Segment reporting 43:28 – Supplier finance obligations 44:59 – New standards and looking ahead to 2025 Check out the other episode in this miniseries, Year-end toolkit: Year in review from the corner office . Additionally, follow this podcast on your favorite podcast app for more episodes. Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters. Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters Pat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS. Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

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2024 Year-end toolkit: Year in review from the corner office 59:35

11 weeks前59:35

59:35

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. To kick off the series, host Heather Horn is joined by Tim Carey, PwC National Office leader, and Kyle Moffatt, PwC National Office Professional Practice leader, to reflect on the key developments of 2024 from their perspectives and look ahead at what’s to come in 2025. In this episode, we discuss: 1:45 – External factors impacting accounting and reporting, including the presidential election and the recent AICPA/SEC conference 10:11 – Supreme Court case rulings impacting financial regulation and rulemaking from the year 15:17 – What’s on the horizon for cryptocurrency accounting and the latest on the cybersecurity disclosure rule 27:32 – Notable regulatory activity from the PCAOB, including the costs and benefits of current proposed rules 40:21 – What role the FASB plays in the current regulatory and rulemaking landscape 47:12 – SEC climate disclosure rule and other sustainability requirements 53:30 – What’s in store for 2025 Tim Carey is PwC’s National Office leader, with 30+ years of experience in complex accounting, tax, and reporting issues. Tim has led large-scale teams on a wide range of projects including financial statement audits, transaction structuring, financial due diligence, and post-merger integration. Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

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PwC's accounting podcast « » Year-end toolkit: Reporting under IFRS Accounting Standards

章

1. Year-end toolkit: Reporting under IFRS Accounting Standards (00:00:00)

2. Segment disclosures (00:02:18)

3. Accounting standards newly applicable for December 31, 2024 year ends, including those related to: (00:04:51)

4. Non-current liabilities with covenants (00:05:07)

5. Supplier finance arrangements (00:07:25)

6. Sale and leaseback transactions (00:10:22)

7. Recent priorities and focus areas of European regulators that may impact US companies (00:11:38)

8. Hyperinflationary economies (00:20:27)

9. New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly (00:23:36)

Year-end toolkit: Reporting under IFRS Accounting Standards

章

1. Year-end toolkit: Reporting under IFRS Accounting Standards (00:00:00)

2. Segment disclosures (00:02:18)

3. Accounting standards newly applicable for December 31, 2024 year ends, including those related to: (00:04:51)

4. Non-current liabilities with covenants (00:05:07)

5. Supplier finance arrangements (00:07:25)

6. Sale and leaseback transactions (00:10:22)

7. Recent priorities and focus areas of European regulators that may impact US companies (00:11:38)

8. Hyperinflationary economies (00:20:27)

9. New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly (00:23:36)

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The Let Them Theory: A Life-Changing Tool That Millions of People Can't Stop Talking About

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Year-end toolkit: Reporting under IFRS Accounting Standards