En iyi Ifr podcastleri (2024)

Neste episódio a aluna do Curso Superior de Gestão Pública, Lindalicy, apresenta o projeto Educamente, que visa inserir na agenda governamental a pauta da saúde mental na escola.

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City Council Regular Meeting - Apr 22, 2024

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15d ago

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City Council Regular Meeting - Apr 15, 2024

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April 2024: Improving reporting about acquisitions 24:16

1M ago24:16

24:16

In this special edition, Laura is joined by Craig Smith from the IASB technical staff, for an overview of the IASB's latest consultation on proposals aimed at improving reporting about acquisitions. Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (open for comment until 15 July 2024) https://www.ifrs.org/news-and-events/ne…

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City Council Regular Meeting - Apr 01, 2024

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City Council Regular Meeting - Mar 25, 2024

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#02/24 - Conselho gestor de políticas públicas voltadas à pessoa idosa 53:30

2M ago53:30

53:30

Este episódio conta com a participação do professor Gustavo Brito, atual presidente do Conselho Estadual dos Direitos da Pessoa Idosa (Cedepi-RN) e aborda a atuação do Conselho no controle das políticas públicas voltadas à pessoa idosa. A apresentação do episódio foi feita prof. Jássio Pereira. A edição foi feita pelo aluno Marcelo Macedo. Alun@s i…

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City Council Regular Meeting - Mar 18, 2024

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March 2024: IFRIC Update 20:35

2M ago20:35

20:35

Climate-related commitments, post-acquisition handovers and the IFRS 9 post-implementation review. In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge for an overview of the March 2024 IFRS Interpretations Committee meeting. Find out more at PwC’s IFRS Talks https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-t…

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#01/24 - EVASÃO ESCOLAR DURANTE A PANDEMIA DE COVID-19 13:24

2M ago13:24

13:24

Este episódio apresenta os resultados do Trabalho de Conclusão do Curso Superior de Gestão Pública do IFRN, realizado pela aluna Wiliane Virgulino da Silva. A apresentação foi feita pelos alunos: Diógenes Araújo e Iris Sena. A edição foi feita pelo aluno Marcelo Macedo. Coordenador do projeto: prof. Jássio Pereira…

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City Council Regular Meeting - Mar 04, 2024

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City Council Regular Meeting - Feb 26, 2024

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February 2024: What’s in store in 2024? 25:33

3M ago25:33

25:33

Seven years since the IASB issued its most recent Standard (IFRS 17), 2024 is set to be the year of IFRS 18 and IFRS 19. And that 's not all. This month Laura is joined by Marie Kling and Netta Mikkilä to take a look at the IASB's standard-setting agenda for the year. Find out more at PwC’s IFRS Talks homepage https://viewpoint.pwc.com/dt/gx/en/pwc…

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City Council Regular Meeting - Feb 12, 2024

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City Council Regular Meeting - Feb 05, 2024

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City Council Regular Meeting - Jan 29, 2024

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January 2024: PwC's Global Investor Survey 27:15

3M ago27:15

27:15

Trust, tech and transformation. As we kick-off the new year, Laura Kennedy is joined by PwC’s Global Reporting Leader Nadja Picard, and Eleanor Larner from our global investor engagement programme to find out what investor’s want to know about how companies are managing crises and staying resilient, while creating and protecting long-term value in …

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City Council Regular Meeting - Jan 22, 2024

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City Council Regular Meeting - Jan 08, 2024

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December 2023: IFRIC Update and Net Zero Commitments 30:07

5M ago30:07

30:07

Does a company need to record a balance sheet liability for the costs associated with its net zero commitments? In this month’s episode, Laura Kennedy is joined by Karsten Ganssauge and Scott Bandura for a special edition of our IFRIC Update, focusing on accounting implications of net zero commitments, as well as other climate-related matters. Guid…

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City Council Regular Meeting - Dec 11, 2023

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Areas of focus for 2023 year ends 19:15

5M ago19:15

19:15

Hosted by Brian O’Donovan (KPMG Global IFRS Leader), this episode addresses the current uncertain times and delivers insights from KPMG specialists on a range of topics – including climate-related risks and connectivity, valuation and impairment, implications of the new global top-up tax, disclosing material accounting policies and finally, how the…

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Série_Políticas_Públicas_Curso de Especialização_Ep. 4 21:27

5M ago21:27

21:27

Este episódio aborda FORMULAÇÃO E IMPLEMENTAÇÃO DE POLÍTICA PÚBLICA e foi desenvolvido a partir do livro Políticas Públicas, de autoria de Maria das Graças Rua, para o Curso de Especialização em Gestão Pública vinculado do Programa Nacional de Formação em Administração Pública (PNAP).

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série_Políticas_Públicas_Curso de Especialização_Ep. 3 18:53

5M ago18:53

18:53

Este episódio aborda FORMAÇÃO DA AGENDA e foi desenvolvido a partir do livro Políticas Públicas, de autoria de Maria das Graças Rua, para o Curso de Especialização em Gestão Pública vinculado do Programa Nacional de Formação em Administração Pública (PNAP).

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Série_Políticas Públicas_Curso de Especialização_Ep. 2 21:39

6M ago21:39

21:39

Este episódio aborda ANÁLISE DE POLÍTICAS PÚBLICAS E ATORES POLÍTICOS e foi desenvolvido a partir do livro Políticas Públicas, de autoria de Maria das Graças Rua, para o Curso de Especialização em Gestão Pública vinculado do Programa Nacional de Formação em Administração Pública (PNAP).

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Série Políticas Públicas_Curso de Especialização_Ep. 1 12:07

6M ago12:07

12:07

Este episódio aborda CONCEITOS BÁSICOS DE POLÍTICAS PÚBLICAS e foi desenvolvido a partir do livro Políticas Públicas, de autoria de Maria das Graças Rua, para o Curso de Especialização em Gestão Pública vinculado do Programa Nacional de Formação em Administração Pública (PNAP).

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November 2023 Global minimum tax 28:22

6M ago28:22

28:22

In this month’s episode, Laura Kennedy is joined by Andy Wiggins and Gary Berchowitz to talk about the OECD’s global minimum tax (aka ‘Pillar Two’ or ‘GLoBE’). Listen in for an overview of the rules, practical challenges, safe harbours, and accounting implications.PwC tarafından oluşturuldu

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October 2023: Speaking Sustainability 27:23

7M ago27:23

27:23

In this month's episode, Laura Kennedy is joined by Katie DeKeizer and Jan-Ben Wiese to talk about sustainability reporting. Listen in for key developments so far in 2023, what's to come, and a guide to commonly used acronyms and terms including alphabet soup, double materiality and interoperability. Guidance referred to in this episode: PwC’s glob…

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Episódio 6/2023 - Olimpíadas escolares 2 17:53

8M ago17:53

17:53

Neste episódio a aluna Romana Galvão continua sua descrição e reflexão sobre a importância da olimpíadas escolares para os alunos. A edição e apresentação foram realizadas pelos alunos Gabriel Pedroza e Naara Cavalcanti.

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#Episódio 5/2023 - Olimpíadas escolares 1 14:45

9M ago14:45

14:45

Neste episódio, a aluna Romana Galvão, estudante do 4o. ano do Curso Técnico Integrado de Administração, descreve suas experiências de participação em olimpíadas escolares.

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Emissions | ESG measures in executive pay packages 14:51

10M ago14:51

14:51

Increasingly, incentives offered to executives as part of their pay packages can include delivering on a company's ESG strategy. For example, executive bonuses based in part on progress towards a company's net-zero target. In this podcast – the latest in our series on the impact of the transition towards net zero – Rachel Tucker and Anthony Voigt t…

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Emissions | Net-zero commitments | Impacts on financial reporting 13:39

10M ago13:39

13:39

When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and their potential financial reporting impacts. Stakeholder expectations are high, and if a company is to successfully communicate its progress towards net-zero goals, meaningful and connected disclosure…

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ESG reporting | TCFD to ISSB | How does my company get there? 11:43

11M ago11:43

11:43

The release of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the evolution of the sustainability reporting landscape towards high-quality mandatory reporting. We now have a clear global baseline for investor-focused sustainability reporting that local jurisdictions can build on. In this podcast – the first in a new s…

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June 2023: IFRIC Update 19:12

11M ago19:12

19:12

Join Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS Interpretations Committee meeting: Energy contracts and the ‘own-use’ exemption from financial instrument accounting Mergers between a parent and its subsidiary Consolidation when the parent is hyperinflationary but the subsidiary is not…

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Emissions schemes | Generating carbon credits under voluntary schemes 9:53

11M ago9:53

9:53

Companies generating carbon credits under voluntary green schemes face a number of financial reporting considerations – especially given the absence of requirements under IFRS® Accounting Standards that apply specifically to these schemes. In this podcast – the latest in our series on the impact of the transition towards net zero – Allison McManus …

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Episódio #4/2023 - Formulação de políticas públicas 13:55

11M ago13:55

13:55

Neste episódio, destinado a alunos dos cursos técnicos de administração e tecnólogo em gestão pública, o professor Jássio Pereira aborda aspectos da formulação de políticas públicas.

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Episódio #3/2023 - Formação da agenda pública 10:18

11M ago10:18

10:18

Neste episódio o professor Jássio Pereira apresenta uma das fases do ciclo de uma política pública: a formação da agenda.

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Episode 143 IFRS 9 Classification and Measurement 28:41

12M ago28:41

28:41

Join Raihazah Shaikh, Mark Randall and Laura Kennedy as they discuss the latest developments under IFRS 9 classification and measurement. Topics include: An overview of what is involved in the post implementation review The proposed amendments to IFRS 9 covering contractual cash flow characteristics and electronic cash payment systems.…

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Emissions schemes | How do voluntary green schemes work? 8:59

1y ago8:59

8:59

As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting questions on their accounting treatment. In this podcast – the second in our series on the impact of this transition on financial reporting under IFRS® Accounting Standards – Allison McManus and Irina …

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#2/2023 - Tipologia das políticas públicas 17:22

1y ago17:22

17:22

Neste episódio o prof. Jássio traz mais uma aula, agora sobre a tipologia de Lowi, para as políticas públicas.

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#1/2023 - Conceitos de políticas públicas 16:09

1y ago16:09

16:09

No primeiro episódio do ano de 2023 o professor Jássio apresenta uma aula sobre as diferentes definições de Políticas Públicas.

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Episode142: March 2023 IFRIC Update 18:24

1y ago18:24

18:24

Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include: Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary; Potential annual improvements on the accounting for lease payments fo…

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Emissions schemes | Green initiatives in the airlines industry 12:42

1y ago12:42

12:42

Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As businesses embrace new arrangements and operational changes to hit their net-zero targets, they face both challenges and opportunities. In this podcast – the first in a new series on the impact of this transiti…

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Episode 141: Accounting for Carbon Offsets 14:07

1y ago14:07

14:07

How to account for carbon offsets and related costs? Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives on the accounting for carbon offsets and related costs from the perspective of a purchaser and the perspective of a project developer.PwC tarafından oluşturuldu

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Episode 140: The Investors' Perspective 20:50

1+ y ago20:50

20:50

What do investors want to know about this reporting season? In this podcast, Hilary Eastman and Eleanor Leach join Raihazah Shaikh to share their perspectives.PwC tarafından oluşturuldu

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Episode 139: Taking stock of sustainability reporting 18:29

1+ y ago18:29

18:29

Join Raihazah Shaikh and Henry Daubeney as they take stock of sustainability related reporting covering the three proposals, the ISSB S1 and S2 exposure drafts, the European Sustainability Reporting Standards (ESRS) and the SEC proposed climate rule. They also look ahead to developments that are expected in 2023…

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Episode 138: November IFRIC Meeting 20:09

1+ y ago20:09

20:09

Join Raihazah and Karsten Ganssauge for an update on the November 2022 IFRS Interpretations Committee meeting. Topics include assessing the definition of a lease when considering substitution rights and potential annual improvements to existing IFRS standards.PwC tarafından oluşturuldu

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Episode 137: Rising inflation and interest rates 14:07

1+ y ago14:07

14:07

Join Raihazah Shaikh and Laura Kennedy for an overview of the accounting considerations in a rising inflation and interest rate environment. Topics include key themes to consider on the impact to the measurement and disclosures; examples of areas that might be impacted, and examples of where additional disclosures might need to be considered in acc…

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