As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ […]
IFRS , PwC IFRS Publications
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Impact of ESG matters on IFRS financial statements
The impact of climate change is a high-profile issue that investors and regulators are focusing […]
IFRS , PwC IFRS Publications
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Amendment to IAS 16 – Proceeds before intended use
The IASB (‘Board’) has concluded that the cost of an asset includes any costs attributable to bringing the […]
IFRS , PwC IFRS Publications
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Achieving Hedge Accounting in Practice- PwC In Depth IFRS 9 Guide
Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may […]