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IFRS Roundup July to September 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: Investor Reporting and ESG
Partner, Investor Reporting and Sustainability Platform Leader, PwC Switzerland
+41 58 792 25 37