IFRS Roundup July to September 2023

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland Oct 02, 2023

In our IFRS® roundup for July to September 2023, we would like to highlight the publication on the application of IFRS in the real estate industry, the IFRS technical update, the illustrative IFRS consolidated financial statements for 2023 year ends,  the publication on transparency on supplier financing, new IFRS requirements for lack of exchangeability and the publication of the impact from the global implementation of Pillar Two on deferred taxes and financial statement disclosures. 

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Our expert: Assurance IFRS Technical Office

David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54

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Our expert: Investor Reporting and ESG

Christophe Bourgoin

Partner, Finance Transformation Platform Leader and Sustainability Platform Leader, Zurich, PwC Switzerland

+41 58 792 25 37

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