IFRS & Sustainability reporting Update 2025

Be up to date in IFRS with PwC’s experts!

Join us for an exceptional online course led by PwC's oustanding IFRS accounting and Sustainability expert. Delve into the latest hot topics and amendments in IFRS accounting standards and explore crucial sustainability reporting topics. Don't miss this opportunity to enhance your expertise and stay ahead in the ever-evolving field of IFRS and Sustainability reporting!

What are the hot topics in IFRS and sustainability reporting in 2025?

Have you heard that we are going to have IFRS 18 and IFRS 19 soon? We will share with you the latest news.
Reporting requirements on sustainability and ESG are still evolving. We will discuss the actual hot topics.
How to account for carbon offsets, since there is no specific standard dealing with this topic?

As already you may have learned about the amendments for IAS 1 and about the new standard IFRS 17, this year we collected related examples and issues that we’ve seen in practice.
In the area of taxes we will cover hot topics for Globe and we’ll look at some classification issues with real life examples in CEE.
Obviously we will be covering new amendments, IFRIC agenda decisions and developments in standard setting applicable for 2024 and beyond.

Who should attend:

This course is ideal for CFOs, accountants, financial analysts, finance directors, finance controllers/managers, audit practitioners and internal auditors who want to stay updated with the latest developments in IFRS and prepare for the impact of those on their business.

Our tutor:

Gábor Balázs

PwC Hungary || partner || IFRS accounting advisory

Gábor is an IFRS technical partner and trainer working across the region in CEE. He has been supporting large clients in the region for complex accounting matters as a technical accounting specialist for more than 20 years. He is also an IFRS technical partner covering 27 countries from Central and Eastern Europe and Asia. He is the co-author of the PwC IFRS Manual of Accounting and delivers IFRS training across the PwC network.

According to participants of Gabor’s trainings, one can always learn new things from him about IFRS and thanks to his experience, he can share interesting practical examples related to any accounting or sustainability topics.

Topics covered on the training:

Hot topics, practical issues in accounting

IFRS 18 - Presentation and Disclosure in Financial Statements
IFRS 19 - Subsidiaries without Public Accountability: Disclosures
Practical issues we have seen - liquidity disclosures, FV classification, revenue disaggregation, changes in liability from financing activity
ESMA enforcement priorities for 2024 financial statements
Financial instruments with tricky features - IAS 32 Debt versus Equity Classification
How to handle different share based payment schemes? - IFRS 2 Share-based Payment related practical issues

What’s new?

Amendments to IFRS 9 and IFRS 7 - Nature dependent electricity
IFRS 8 Segment Reporting – IFRIC Agenda Decision
Further new standard amendments, IFRIC agenda decisions and IASB’s workplan
The IASB’s new project on Climate-related Risks in the Financial Statements

Sustainability reporting related hot topics

Key takeaways from COP29
What is the situation with CSRD implementation in the EU? Can we expect a ‘reduction in reporting burden’?
Standard setters’ and Regulators’ activities: latest developments: EFRAG, ISSB, EU taxonomy, applying ESRS