IFRS Podcast

September 2025 IFRS IC Update

IFRS Podcast
  • Podcast
  • 20/10/25

Overview

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement?

In this month's episode, PwC’s experts provide an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting. 

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David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54

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Monika Dyczewska

Manager, Corporate Reporting Services

+41 76 467 0293

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