In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among th...

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement?

Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IF...

In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at

Reflections 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 me...