Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
PriceWaterhouseCoopers IFRS Publications
As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ or ‘sustainable’ electricity. Electricity is a unique product, because it is not easily storable at scale, and often entities are connected to the electricity ‘grid’…
The impact of climate change is a high-profile issue that investors and regulators are focusing on. This In depth considers the impact of the environmental, social and governance (ESG) matters, specifically focused on the effect of climate change on the…
The IASB (‘Board’) has concluded that the cost of an asset includes any costs attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. One of those costs is…
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may be easier to comply with the requirements although ‘easier’ is a relative term. Hedge accounting is still optional but a wider range of instruments qualify…