January 2026: Clarifying uncertainties: helping companies navigate disclosure requirements

January 2026: Clarifying uncertainties: helping companies navigate disclosure requirements

From IFRS Talks - PwC's Global IFRS podcast by PwC

January 26, 2026 · 18 min · Season 1 · Episode 121

About this episode

The episode discusses new illustrative examples from the IASB to help companies navigate disclosure requirements related to uncertainties in financial statements.

In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements. Find out more at PwC’s IFRS Talks homepage

People in this episode

Host: Anu Pandya

Guests: Stefan Schoenmakers, Scott Bandura

Topics covered

  • disclosure requirements
  • financial statements
  • uncertainties
  • illustrative examples
  • IASB

Keywords

  • disclosure
  • financial statements
  • uncertainties
  • IASB
  • illustrative examples

Mentioned in this episode

Organizations: IASB, PwC

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