IFRS in focus: New guidance and issues shaping 2026 reporting

About this episode

This episode discusses the key accounting implications of evolving IFRS due to global changes and covers new standards effective in 2026 and 2027.

International Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflicts, changing tariff policies, and increasingly complex private capital and artificial intelligence transactions. In this episode, we discuss the key accounting implications of these developments, including impacts on financial instruments and impairment assessments. We also cover new and amended IFRS Accounting Standards effective in 2026 and 2027—such as...

Topics covered

• International Financial Reporting Standards
• accounting implications
• financial instruments
• impairment assessments
• geopolitical impacts
• tariff policies
• artificial intelligence transactions

Keywords

• IFRS
• accounting
• financial instruments
• impairment assessments
• geopolitical conflicts
• tariff policies
• artificial intelligence
• 2026
• 2027

Mentioned in this episode

Organizations: PwC, IFRS Accounting Standards

Products: financial instruments, impairment assessments, artificial intelligence, tariff policies

Places: 2026, 2027, global, geopolitical conflicts

More episodes of PwC's accounting podcast

• Setting the standard: FASB activity in 2026 · June 9, 2026 · 24 min
• Governance beyond the boardroom: Insights for finance leaders · June 4, 2026 · 35 min
• Sustainability now: “Clearing the air” on GHG Protocol updates · May 26, 2026 · 38 min
• SEC semiannual reporting proposal: Cutting quarters, not corners · May 21, 2026 · 45 min
• Sustainability now: Operationalizing the ISSB standards · May 12, 2026 · 47 min
• Sustainability now: Energy tax credits and the FEOC rule · April 28, 2026 · 30 min