IFRS Roundup May and June 2023

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland Jul 03, 2023

In our IFRS^® roundup for May and June 2023, we would like to highlight the illustrative condensed interim financial statements, the updated list of hyper-inflationary economies, amendments to IAS 12 and the new IFRS disclosures on supplier finance arrangements. Additionally, we have included our IFRS podcast episode 143 on IFRS 9 classification and measurement.

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

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