PwC’s IFRS technical update video March 2023

This PwC IFRS update webcast covers IFRS Standards and amendments newly effective in 2023, OECD global minimum taxes and EU windfall taxes.Our IFRS specialists provide some focused insights on hot topics for Q1 2023. If you want to jump to a particular section, the timestamps are below:
IFRS Standards and amendments newly effective in 2023 [00.34]
Hyperinflationary economies [06.56]
Supplier finance arrangements [07.54]
Carbon credits [13.00]
OECD global minimum taxes (Pillar Two) [14.50]
EU Windfall taxes [22.35]
Resources mentioned:
GX In brief INT2023-01 Global implementation of Pillar Two: proposed amendments to IAS 12 [viewpoint.pwc....]
GX In brief INT2022-17 Global implementation of Pillar Two: proposed amendment to IAS 12
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GX In brief INT2022-10 Global implementation of Pillar Two and the disclosure implications
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In depth INT2022-14: IFRS 17 for non insurers key reminders
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Practice Aid on the Accounting Policies Disclosures (Amendments to IAS 1)
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In brief INT2021-10: Amendments to IAS 12: deferred tax related to assets and liabilities arising from a single transaction
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In depth INT2022-03: IFRS 17: Disclosures prior to the 2023 year end financial statements (considerations under IAS 8 and IAS 34)
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