IFRS Roundup March and April 2023

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland May 10, 2023

In our IFRS roundup for March and April, we would like to highlight the publication of the IFRS interim reporting disclosure checklist 2023, our IFRS technical update webcast, the articles on impairment of non-financial assets, financial reporting considerations in relation to the voluntary carbon market, amendments to IFRS 16 and the proposed amendments to IAS 12. Additionally, we have included our IFRS podcast episodes 141 & 142 on accounting for carbon offsets and the March 2023 IFRIC update.

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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

Our expert: Investor Reporting and ESG

Christophe Bourgoin

Partner, Investor Reporting and Sustainability Platform Leader, Zurich, PwC Switzerland

+41 58 792 25 37