CINXE.COM
Sustainability reporting and hyper-inflation
<!DOCTYPE HTML> <html class="dita-content" lang="en"> <head> <title> Sustainability reporting and hyper-inflation </title> <script type="text/javascript" src="https://cdn.cookielaw.org/consent/29ee5fdf-5623-495a-92d8-5e0061fefbdf/OtAutoBlock.js"></script><script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="29ee5fdf-5623-495a-92d8-5e0061fefbdf"></script><script type="text/javascript">function OptanonWrapper() { }</script> <link rel="stylesheet" href="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.css" type="text/css"> <!-- Always force latest IE rendering engine or request Chrome Frame --> <meta charset="UTF-8"/> <meta content="IE=edge,chrome=1" http-equiv="X-UA-Compatible"/> <meta name="viewport" content="width=device-width, initial-scale=1.0, maximum-scale=1.0, user-scalable=0"/> <meta name="format-detection" content="telephone=no"/> <meta property="og:title" content="Sustainability reporting and hyper-inflation"/> <meta property="og:description" content="Entities, or their subsidiaries, that have the currency of a hyperinflationary economy as the functional currency in the financial statements and are adopting IFRS Sustainability Disclosure Standards or European Sustainability Reporting Standards (ESRS) need to consider the impact of hyperinflation on the financial and sustainability reporting. An entity will also have to consider hyperinflation implications for sustainability reporting disclosures not connected with the financial statements such as anticipated financial effects."/> <meta property="og:image"/> <meta name="Title" content="Sustainability reporting and hyper-inflation"/> <meta name="description" content="Entities, or their subsidiaries, that have the currency of a hyperinflationary economy as the functional currency in the financial statements and are adopting IFRS Sustainability Disclosure Standards or European Sustainability Reporting Standards (ESRS) need to consider the impact of hyperinflation on the financial and sustainability reporting. An entity will also have to consider hyperinflation implications for sustainability reporting disclosures not connected with the financial statements such as anticipated financial effects."/> <meta name="indexPath" content="https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html"/> <meta name="keywords" content="Hyperinflation,hyperinflationary economy"/> <meta name="guidanceTerms" content="Hyperinflation,hyperinflationary economy"/> <meta name="guidanceTitle" content="Sustainability reporting and hyperinflation"/> <meta name="guidanceOrder" content="0"/> <meta name="pwcContentType" content="In brief"/> <meta name="pwcCountry" content="gx"/> <meta name="pwcLang" content="en"/> <meta name="pwcTag" content="role:Non-executive,Executive|media_type:Text|category:ESG"/> <meta name="pwcReleaseDate" content="13 Jan 2025"/> <meta name="pwcContentId" content="In brief INT2025-02"/> <meta name="pwcAudience" content="internalExternal"/> <meta name="pwcAccessLevel" content="free"/> <meta name="source" content="PwC"/> <meta name="pwcDocContext" content="ca5df17d62c80963316c8f9fcdf30541a28687d20X1X29X"/> <meta name="pwcHidePublicationDate" content="no"/> <meta name="pwcHideLevel" content="0"/> <meta name="robots" content="index"/> <meta name="pwcDisableInlineLinks" content="no"/> <input class="territoryList" type="hidden" data-territory="ca" value="Canada"/> <input class="territoryList" type="hidden" data-territory="gx" value="Global"/> <input class="territoryList" type="hidden" data-territory="jp" value="Japan"/> <input class="territoryList" type="hidden" data-territory="rm" value="Search_Facet_rm"/> <input class="territoryList" type="hidden" data-territory="uk" value="United Kingdom"/> <input class="territoryList" type="hidden" data-territory="us" value="US"/> <script> window.isHomePage = "false"; window.digitalData = window.digitalData || {}; window.digitalData.page = window.digitalData.page || {}; window.facet_i18n = window.facet_i18n || {}; var territoryList = document.getElementsByClassName('territoryList'); for(var index=0;index<territoryList.length;index++){ window.facet_i18n[territoryList[index].getAttribute('data-territory')] = territoryList[index].value; } window.digitalData.page.pageInfo = { "pageName": "sustainability-reporting-and-hyperinflation", "pageType": "", "siteError": "" }; window.digitalData.page.content = { "contentCategory": "10", "contentFullPath": "/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation", "bookMap": "IFRS In briefs", "map": "IFRS In briefs", "topic": "Sustainability reporting and hyperinflation", "articleFindingMethod":"", "contentTitle": "Sustainability reporting and hyper-inflation", "publishDate": "13 Jan 2025", "contentType": "ContentType_In_Brief_FW" }; window.digitalData.page.meta = { "title" : "Sustainability reporting and hyper-inflation", "browserTitle" : "Sustainability reporting and hyper-inflation", "description" : "Entities, or their subsidiaries, that have the currency of a hyperinflationary economy as the functional currency in the financial statements and are adopting IFRS Sustainability Disclosure Standards or European Sustainability Reporting Standards (ESRS) need to consider the impact of hyperinflation on the financial and sustainability reporting. An entity will also have to consider hyperinflation implications for sustainability reporting disclosures not connected with the financial statements such as anticipated financial effects.", "pageUrl" : "https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html", "keywords" : "Hyperinflation,hyperinflationary economy", "country" : "gx", "language" : "en", "secondaryLanguage" : "", "locale" : "", "tags" : "role:Non-executive,Executive|media_type:Text|category:ESG", "createDate" : "13 Jan 2025", "publicationDate" : "13 Jan 2025", "revisedDate" : "", "originalReleaseDate" : "", "embargoedScheduledPublishingDate" : "", "expiryDate" : "", "effectiveAsOfDate" : "", "contentId" : "In brief INT2025-02", "audience" : "internalExternal", "privateGroup" : "", "accessLevel" : "free", "license" : "", "relatedContentLinks" : "", "relatedFaqLinks" : "", "relatedTemplatesLinks" : "", "relatedExampleLinks" : "", "relatedIndustryInsightsLinks" : "", "relatedSmes" : "", "source" : "PwC", "issuingBody" : "PwC", "vanityUrl" : "", "redirectUrl" : "", "canonicalUrl" : "", "hideFromSiteSearch" : "0", "hideFromGoogle" : "", "copyright" : "", "templateCategory" : "", "shortCode" : "", "approvedBy" : "", "rejectedBy" : "", "approvedRejectedDate" : "", "visitSource" : "", "operatingSystem" : "" }; </script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-analytics.min.js"></script> <script> //prehiding snippet for Adobe Target with asynchronous Launch deployment (function(g,b,d,f){(function(a,c,d){if(a){var e=b.createElement("style");e.id=c;e.innerHTML=d;a.appendChild(e)}})(b.getElementsByTagName("head")[0],"at-body-style",d);setTimeout(function(){var a=b.getElementsByTagName("head")[0];if(a){var c=b.getElementById("at-body-style");c&&a.removeChild(c)}},f)})(window,document,"body {opacity: 0 !important}",3E3); </script> <script> //IE11 compatible function for startsWith if (!String.prototype.startsWith) { String.prototype.startsWith = function(searchString, position) { position = position || 0; return this.indexOf(searchString, position) === position; }; } //IE11 compatible function for includes if (!String.prototype.includes) { String.prototype.includes = function(search, start) { 'use strict'; if (search instanceof RegExp) { throw TypeError('first argument must not be a RegExp'); } if (start === undefined) { start = 0; } return this.indexOf(search, start) !== -1; }; } //IE11 compatible function for endsWith if (!String.prototype.endsWith) { String.prototype.endsWith = function(search, this_len) { if (this_len === undefined || this_len > this.length) { this_len = this.length; } return this.substring(this_len - search.length, this_len) === search; }; } </script> <script type="text/javascript" src="//assets.adobedtm.com/launch-ENff89f683b52e48d195f1787a38c14235.min.js" async></script> <script type="application/ld+json"> { "@context":"http://schema.org", "@type":"Thing", "mainEntityOfPage":{ "@type":"WebPage", "@id": "[https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html]" }, "hasPart":{ "@type":"WebPageElement", "isAccessibleForFree":"False", "cssSelector":".paywall" } } </script> </head> <body class="page-vp page basicpage content_page body publisher-view"> <div id="content-loader" style="display:none"> <div class="loader"></div> </div> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="main"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="header aem-GridColumn aem-GridColumn--default--12"> <noindex> <div class="fix-menu-onscroll"> <nav class="navbar-madison global-navbar subnav primary" role="navigation" aria-label="main navigation"> <div class="container is-flex"> <div class='navbar-brand'> <div class="navbar-hamburger is-flex is-flex-mobile"> <a href="javascript:void(0);" id="show-mega-menu"> <span class="icon-hamburger"></span><small style="display: none;">Menu</small> </a> <div class="mega-menu-nav"> <div class="background is-hidden-mobile"></div> <span class="close-mega-menu"> <b><span class="icon-remove"></span></b> </span> <div class="container mega-menu-nav"> <ul class="side-ul-menu"> <li class="submenu-link"> <a href="javascript:void(0);"> Latest updates </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Latest updates</i> </span> <ul> <li> <a data-component-name="header" data-link-title="What's new on Viewpoint?" href="https://url.pwc.com/zJBeZbS"> What's new on Viewpoint? </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Browse by topic/industry </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Banking and capital markets (IFRS)" href="/gx/en/banking-and-capital-markets.html"> Banking and capital markets (IFRS) </a> </li> <li> <a data-component-name="header" data-link-title="Environmental, Social and Governance (ESG) in IFRS" href="/gx/en/ESG-FR.html"> Environmental, Social and Governance (ESG) in IFRS </a> </li> <li> <a data-component-name="header" data-link-title="Global sustainability reporting" href="/gx/en/global-sustainability-reporting.html"> Global sustainability reporting </a> </li> <li> <a data-component-name="header" data-link-title="IASB" href="/gx/en/iasb.html"> IASB </a> </li> <li> <a data-component-name="header" data-link-title="Russian invasion of Ukraine and Russian sanctions" href="/gx/en/archive/external-ukraine-russia.html"> Russian invasion of Ukraine and Russian sanctions </a> </li> <li> <a data-component-name="header" data-link-title="IFRS 18" href="/gx/en/IFRS_18_Presentation.html"> IFRS 18 </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Global IFRS year end reminders </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Global IFRS Year end reminders" href="/dt/gx/en/pwc/yearend_accounting_r/yearend_accounting_r_INT/yearend_accounting_r_INT/introduction__296_INT.html"> Global IFRS Year end reminders </a> </li> <li> <a data-component-name="header" data-link-title="December 2024 year end accounting reminders - IFRS" href="/gx/en/pwc/yearend_accounting/December_2024.html" target="_blank"> December 2024 year end accounting reminders - IFRS </a> </li> <li> <a data-component-name="header" data-link-title="September 2024 year end accounting reminders - IFRS" href="/gx/en/pwc/yearend_accounting/september_2024.html" target="_blank"> September 2024 year end accounting reminders - IFRS </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="Global technical update webcasts" href="/dt/gx/en/pwc/webcasts/webcasts_INT/webcasts_INT.html"> Global technical update webcasts </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Financial reporting </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Financial reporting</i> </span> <ul> <li class="submenu-link"> <a href="javascript:void(0);"> PwC IFRS accounting guidance </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="Manual of accounting " href="/dt/gx/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT.html"> Manual of accounting </a> </li> <li> <a data-component-name="header" data-link-title="In briefs" href="https://url.pwc.com/x6TPKzc"> In briefs </a> </li> <li> <a data-component-name="header" data-link-title="In depths " href="https://url.pwc.com/W92NbFY"> In depths </a> </li> <li> <a data-component-name="header" data-link-title="Industry guidance" href="/dt/gx/en/pwc/industry/industry_INT/industry_INT.html"> Industry guidance </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> PwC illustrative financial statements </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS example year end accounts" href="/dt/gx/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/year_end_illustrativ_INT.html"> IFRS example year end accounts </a> </li> <li> <a data-component-name="header" data-link-title="IFRS example interim accounts" href="/dt/gx/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/interim_illustrative_INT.html"> IFRS example interim accounts </a> </li> <li> <a data-component-name="header" data-link-title="IFRS example industry accounts" href="/dt/gx/en/pwc/example_accounts/example_accounts_INT/example_accounts_INT/industry_illustrativ_INT.html"> IFRS example industry accounts </a> </li> <li> <a data-component-name="header" data-link-title="Global IFRS e-Check - interactive disclosure checklist " href="/dt/gx/en/pwc/disclosure_checklist/disclosure_checklist_INT/disclosure_checklist_INT/global-ifrs-e-check-2024.html"> Global IFRS e-Check - interactive disclosure checklist </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> PwC communications and tools </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS Talks podcasts" href="/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks.html"> IFRS Talks podcasts </a> </li> <li> <a data-component-name="header" data-link-title="IFRS update (quarterly webcasts)" href="/dt/gx/en/pwc/webcasts/webcasts_INT/webcasts_INT.html"> IFRS update (quarterly webcasts) </a> </li> <li> <a data-component-name="header" data-link-title="IFRS year end reminders (quarterly newsletter)" href="/dt/gx/en/pwc/yearend_accounting_r/yearend_accounting_r_INT/yearend_accounting_r_INT/introduction__296_INT.html"> IFRS year end reminders (quarterly newsletter) </a> </li> <li> <a data-component-name="header" data-link-title="IFRS similarities and differences" href="https://url.pwc.com/86r4eH5"> IFRS similarities and differences </a> </li> <li> <a data-component-name="header" data-link-title="Practice aids" href="/dt/gx/en/pwc/by_topic/by_topic_INT/by_topic_INT.html"> Practice aids </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> IFRS accounting standards </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS accounting standards" href="/dt/gx/en/iasb/standards/standards__1_INT/standards__1_INT.html"> IFRS accounting standards </a> </li> <li> <a data-component-name="header" data-link-title="IFRIC interpretations and SIC interpretations" href="/dt/gx/en/ifric/interpretations/interpretations_INT/interpretations_INT.html"> IFRIC interpretations and SIC interpretations </a> </li> <li> <a data-component-name="header" data-link-title="IFRS for SME accounting standard" href="/dt/gx/en/iasb/standards/standards__1_INT/standards__1_INT/ifrs_for_small_and_m_INT.html"> IFRS for SME accounting standard </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Other regulations </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="International valuation standards " href="/dt/gx/en/ivsc/international_valuat/international_valuat_INT/international_valuat_INT.html"> International valuation standards </a> </li> <li> <a data-component-name="header" data-link-title="ESMA guidance" href="/dt/gx/en/esma/external_guidance/external_guidance_INT/external_guidance_INT/esma_INT.html"> ESMA guidance </a> </li> <li> <a data-component-name="header" data-link-title="EU carve-outs" href="/dt/gx/en/iasb/other-regulations/other-regulations/other-regulations/IAS-39-Temporary-carve-out.html"> EU carve-outs </a> </li> <li> <a data-component-name="header" data-link-title="Global Public Policy Committee (GPPC)" href="/dt/gx/en/iasb/other-regulations/other-regulations/other-regulations/global-public-policy-committee-gppc.html"> Global Public Policy Committee (GPPC) </a> </li> </ul> </div> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Sustainability reporting </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Sustainability reporting</i> </span> <ul> <li> <a data-component-name="header" data-link-title="PwC sustainability reporting guide" href="/dt/gx/en/pwc/sustainability-reporting-guide/sustainability-reporting-guide/srg/srgfrontmatter.html"> PwC sustainability reporting guide </a> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Other PwC sustainability guidance </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="In briefs" href="https://url.pwc.com/LnYcBEH"> In briefs </a> </li> <li> <a data-component-name="header" data-link-title="In depths" href="https://url.pwc.com/MeU2KGR"> In depths </a> </li> <li> <a data-component-name="header" data-link-title="Global sustainability newsletters" href="/dt/gx/en/pwc/esg/external/esg-external/global-sustainability.html"> Global sustainability newsletters </a> </li> <li> <a data-component-name="header" data-link-title="EU sustainability newsletters" href="/dt/gx/en/pwc/esg/external/esg-external/eu-sustainability.html"> EU sustainability newsletters </a> </li> <li> <a data-component-name="header" data-link-title="ESG in IFRS" href="/gx/en/ESG-FR.html"> ESG in IFRS </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" Sustainability reporting adoption tracker" href="/dt/gx/en/pwc/esg/external/esg-external/sustainability-reporting.html"> Sustainability reporting adoption tracker </a> </li> <li> <a data-component-name="header" data-link-title="Global sustainability reporting landing page" href="/gx/en/global-sustainability-reporting.html"> Global sustainability reporting landing page </a> </li> <li> <a data-component-name="header" data-link-title="Videos" href="/dt/gx/en/pwc/webcasts/webcasts_INT/webcasts_INT/sustainability-reporting.html"> Videos </a> </li> <li> <a data-component-name="header" data-link-title="Example sustainability disclosures under IFRS Sustainability Disclosure Standards" href="/dt/gx/en/pwc/esg/external/esg-external/example-sustainability-disclosures.html"> Example sustainability disclosures under IFRS Sustainability Disclosure Standards </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> ISSB </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information" href="/dt/gx/en/issb/issb/issb/ifrs-s1.html"> IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information </a> </li> <li> <a data-component-name="header" data-link-title="IFRS S2 Climate-related Disclosures" href="/dt/gx/en/issb/issb/issb/ifrs-s2.html"> IFRS S2 Climate-related Disclosures </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> EU regulations (CSRD, ESRS) </a> <div class="mega-sub-sub"> <ul> <li> <a data-component-name="header" data-link-title="EU Green Taxonomy" href="/dt/gx/en/eu/eu-sustainability-regulation/eu-sustainability-regulation/eu-green-taxonomy.html"> EU Green Taxonomy </a> </li> <li> <a data-component-name="header" data-link-title="ESRS" href="/dt/gx/en/esrs/esrs/esrs/issuance-of-the-first-set-of-european-sustainability-reporting-standards-esrs.html"> ESRS </a> </li> <li> <a data-component-name="header" data-link-title="CSRD - Corporate Sustainability Reporting Directive" href="/dt/gx/en/eu/eu-sustainability-regulation/eu-sustainability-regulation/csrd.html"> CSRD - Corporate Sustainability Reporting Directive </a> </li> <li> <a data-component-name="header" data-link-title="ESRS implementation Q&A Platform explanations" href="/dt/gx/en/esrs/esrs-implementation-q-a-platform/esrs-implementation-q-a-platform-explanations.html"> ESRS implementation Q&A Platform explanations </a> </li> </ul> </div> </li> <li> <a data-component-name="header" data-link-title="US sustainability reporting guidance (on US Viewpoint site)" href="/us/en/esg.html"> US sustainability reporting guidance (on US Viewpoint site) </a> </li> </ul> </div> </li> <li class="submenu-link"> <a href="javascript:void(0);"> Audit and assurance (External) </a> <div class="mega-menu-sub"> <span class="close-sub-menu"> <img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/arrow.svg" alt="Arrow"/><i>Audit and assurance (External)</i> </span> <ul> <li> <a data-component-name="header" data-link-title="Auditing In depths" href="https://url.pwc.com/X07ERnr"> Auditing In depths </a> </li> <li> <a data-component-name="header" data-link-title="ISQMs" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-1.pdf" target="_blank"> ISQMs </a> </li> <li> <a data-component-name="header" data-link-title="ISAs" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-1.pdf" target="_blank"> ISAs </a> </li> <li> <a data-component-name="header" data-link-title="ISA for LCE" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-2.pdf"> ISA for LCE </a> </li> <li> <a data-component-name="header" data-link-title="ISRSs" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-3.pdf" target="_blank"> ISRSs </a> </li> <li> <a data-component-name="header" data-link-title="ISAEs" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-3.pdf" target="_blank"> ISAEs </a> </li> <li> <a data-component-name="header" data-link-title="ISREs" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-3.pdf" target="_blank"> ISREs </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title=" " href="#"> </a> </li> <li> <a data-component-name="header" data-link-title="Supplement to IAASB Handbook" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-4.pdf" target="_blank"> Supplement to IAASB Handbook </a> </li> <li> <a data-component-name="header" data-link-title="IAASB Practice Notes" href="https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-1.pdf"> IAASB Practice Notes </a> </li> </ul> </div> </li> </ul> <div class="mega-menu-sub mega-menu-sub-box"> <div class="scroll-menu-div mega-menu-sub"> <ul></ul> </div> </div> </div> </div> </div> <div class="navbar-item"> <a data-component-name="header" data-link-title="Viewpoint - Global" href="/gx/en.html"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/pwc_logo@2x.png' alt="Pwc logo@2x" class='logo'/> </a> <span class="border"></span> <a data-component-name="header" data-link-title="Viewpoint - Global" href="/gx/en.html"> <h5>Viewpoint - Global</h5> </a> </div> </div> <div class='navbar-search is-flex'> <div class="navbar-item"> <div class="global-search" id='autocompleteSearch'> <div class="global-content"> <form class="navbar-form navbar-left hidden-xs" id="searchform" method="get" action="/gx/en/search.html"> <div class="input auto-suggestion"> <div class="info-icon" data-title="Enter your query in quotation marks to search for an exact phrase. You can further refine your search by combining multiple words with a search operator (AND, OR, NOT)."> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/info.svg' class='icon_info'/> </div> <input type="text" name="q" autocomplete="off" placeholder="Type your search..."/> <!-- <span class="clear-input icon-close-popup"> </span> --> <span class="close-global-search icon-close-popup"> </span> </div> </form> <div class="recent-search-results"> <h5>Your recent searches</h5> <ul></ul> </div> <div class="search-results"> <div class="sugested-wrapper"> <div class="results suggestions"> <h5>Suggested terms</h5> <ul></ul> </div> <div class="results guidance"> <h5>Suggested guidance</h5> <ul></ul> </div> </div> <div class="submit-btm"> <button form="searchform" type="submit"> Search </button> </div> </div> </div> </div> <a href="#autocompleteSearch" class='search' id='search-link'> <span class='search'></span> <span class="search-text">Search</span> </a> </div> <div class="navbar-end is-flex"> <div class="navbar-item profile-menu header-dropdown"> <h5> <a data-href="/bin/userreg/authenticate" style="display: none;" v-show="!isUserLoggedIn" href="javascript:void(0);" class="signin-modal-trigger user-login" id="animatedTemplateModal" ref="samlAuthLoginButton">Sign in</a> <span style="display: none;" v-show="!isUserLoggedIn">\</span> <a data-register-link="https://login.pwc.com/identity/register?goto=" style="display: none;" href="javascript:void(0);" v-show="!isUserLoggedIn" class="register-modal-trigger user-register" id="registermobile">Register</a> </h5> <h5 @click="openProfileMenu" style="display: none;" v-show="isUserLoggedIn"> <p ref="helloMessage" data-hello-message="Hello {0}">{{helloMessage}}</p> <span class="icon-caret-down"></span> <div class="account_sub_nav"> <ul> <li><a href="javascript:;" class="prevent-body-scroll edit-profile">Profile</a></li> <li @click="logout"><a href="javascript:void(0);">Log out</a></li> </ul> </div> </h5> </div> <div class="navbar-item favorite-list-dropdown-spacer" style="display:none"> <span class="spacer"></span> </div> <div id="favorite-list-dropdown" class="navbar-item favorites-menu" style="display:none" v-show="isUserLoggedIn" @click="openFavoriteListDropdown"> <span class="favorite-elipse" :class="{active : isDotActive}"></span> <h5> <span class='star'></span> <span class="icon-caret-down"></span> <div class="favorites_sub_nav"> <div class="favorites_nav_header"> <span class="subnav-star"></span> <p>My favourites</p> </div> <div class="no-favorites" :class="{show : hasNoFavorites}"> <p>You haven't set any<br />favourites so far.</p> </div> <ul class="navbar-favorite-list scrollbar-outer" :class="{hide : hasNoFavorites}"> <a v-for="favoriteList in defaultList" :href="favoriteList.pageHref"><li>{{favoriteList.title}}</li><li class="star-dropdown-orange">{{favoriteList.country}} {{favoriteList.content}}</li> </a> </ul> <div class="favorites-nav-footer" :class="{hide : hasNoFavorites}"> <a href="/gx/en/favorite-list.html" class="view-favorites">View all favourites</a> </div> </div> </h5> </div> <div class="navbar-item "> <span class="spacer"></span> </div> <div class="navbar-item language-menu"> <div class="redirect-guide-target"></div> <h5> <p>GX \ EN</p> <span class="icon-caret-down"></span> <div class="language_sub_nav"> <div class="search-field"> <input type="text" id="languageSearch" placeholder='Find a Territory' class="search-field__input" autocomplete="off"/> <span id="clearSearch" style="display:none;">×</span> </div> <ul> <li> <a data-component-name="header" data-link-title="Canada (English)" href="/ca/en.html">Canada (English)</a> </li> <li> <a data-component-name="header" data-link-title="Canada (French)" href="/ca/fr.html">Canada (French)</a> </li> <li> <a data-component-name="header" data-link-title="Global (English)" href="/gx/en.html">Global (English)</a> </li> <li> <a data-component-name="header" data-link-title="Japan (Japanese)" href="/jp/ja.html">Japan (Japanese)</a> </li> <li> <a data-component-name="header" data-link-title="United Kingdom (English)" href="/uk/en.html">United Kingdom (English)</a> </li> <li> <a data-component-name="header" data-link-title="United States (English)" href="/us/en.html">United States (English)</a> </li> </ul> </div> </h5> </div> </div> </div> </div> </nav> <input type="hidden" name="blacklisted-domains" value="^pwc\.com,^.*\.pwc\.com"/> <input type="hidden" name="pageLocale" value="en_gx"/> <input type="hidden" name="audience" value="s_p_a"/> <input type="hidden" name="cc" value="sp_k"/> <input type="hidden" name="pageTerritoryCode" value="gx"/> <input type="hidden" name="blacklisted-domains" value="^pwc\.com,^.*\.pwc\.com"/> <input type="hidden" id="maxSuggestionCount" value="3"/> <input type="hidden" id="minCharSuggestionCount" value="3"/> <input type="hidden" id="maxSuggestedGuidance" value="4"/> <input type="hidden" id="maxSuggestedGuidanceSlides" value="6"/> <input type="hidden" id="suggestedGuidanceTimeout" value="400"/> <input type="hidden" id="searchPlaceHolder" value="Search within section..."/> <nav class='navbar subnav' style="display: none;"></nav> </div> </noindex> <script> function getInternalTitleList() { var madisonTitleList = JSON .parse('[{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/director\x22,\x22title\x22:\x22Director\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_director\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Director\x22,\x22fr_ca\x22:\x22Director\x22,\x22en_gx\x22:\x22Director\x22,\x22en_us\x22:\x22Director\x22,\x22en_ca\x22:\x22Director\x22,\x22ja_jp\x22:\x22Director\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/intern\u002Dor\u002Dtrainee\x22,\x22title\x22:\x22Intern or Trainee\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_intern_trainee\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Intern or Trainee\x22,\x22fr_ca\x22:\x22Intern or Trainee\x22,\x22en_gx\x22:\x22Intern or Trainee\x22,\x22en_us\x22:\x22Intern or Trainee\x22,\x22en_ca\x22:\x22Intern or Trainee\x22,\x22ja_jp\x22:\x22Intern or Trainee\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/partner\x22,\x22title\x22:\x22Partner\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_partner\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Partner\x22,\x22fr_ca\x22:\x22Partner\x22,\x22en_gx\x22:\x22Partner\x22,\x22en_us\x22:\x22Partner\x22,\x22en_ca\x22:\x22Partner\x22,\x22ja_jp\x22:\x22Partner\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/default\x22,\x22title\x22:\x22\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_Default\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22\x22,\x22fr_ca\x22:\x22\x22,\x22en_gx\x22:\x22\x22,\x22en_us\x22:\x22\x22,\x22en_ca\x22:\x22\x22,\x22ja_jp\x22:\x22\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist2\x22,\x22title\x22:\x22Specialist 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Specialist 2\x22,\x22fr_ca\x22:\x22Specialist 2\x22,\x22en_gx\x22:\x22Specialist 2\x22,\x22en_us\x22:\x22Specialist 2\x22,\x22en_ca\x22:\x22Specialist 2\x22,\x22ja_jp\x22:\x22Specialist 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist4\x22,\x22title\x22:\x22Specialist 4\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist4\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Specialist 4\x22,\x22fr_ca\x22:\x22Specialist 4\x22,\x22en_gx\x22:\x22Specialist 4\x22,\x22en_us\x22:\x22Specialist 4\x22,\x22en_ca\x22:\x22Specialist 4\x22,\x22ja_jp\x22:\x22Specialist 4\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/associate2\x22,\x22title\x22:\x22Associate 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_associate2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Associate 2\x22,\x22fr_ca\x22:\x22Associate 2\x22,\x22en_gx\x22:\x22Associate 2\x22,\x22en_us\x22:\x22Associate 2\x22,\x22en_ca\x22:\x22Associate 2\x22,\x22ja_jp\x22:\x22Associate 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist3\x22,\x22title\x22:\x22Specialist 3\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist3\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Specialist 3\x22,\x22fr_ca\x22:\x22Specialist 3\x22,\x22en_gx\x22:\x22Specialist 3\x22,\x22en_us\x22:\x22Specialist 3\x22,\x22en_ca\x22:\x22Specialist 3\x22,\x22ja_jp\x22:\x22Specialist 3\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/associate\x22,\x22title\x22:\x22Associate\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_associate\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Associate\x22,\x22fr_ca\x22:\x22Associate\x22,\x22en_gx\x22:\x22Associate\x22,\x22en_us\x22:\x22Associate\x22,\x22en_ca\x22:\x22Associate\x22,\x22ja_jp\x22:\x22Associate\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/manager\x22,\x22title\x22:\x22Manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_manager\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Manager\x22,\x22fr_ca\x22:\x22Manager\x22,\x22en_gx\x22:\x22Manager\x22,\x22en_us\x22:\x22Manager\x22,\x22en_ca\x22:\x22Manager\x22,\x22ja_jp\x22:\x22Manager\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/salaried\u002Dpartner\x22,\x22title\x22:\x22Salaried Partner\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_salaried_partner\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Salaried Partner\x22,\x22fr_ca\x22:\x22Salaried Partner\x22,\x22en_gx\x22:\x22Salaried Partner\x22,\x22en_us\x22:\x22Salaried Partner\x22,\x22en_ca\x22:\x22Salaried Partner\x22,\x22ja_jp\x22:\x22Salaried Partner\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/manager2\x22,\x22title\x22:\x22Manager 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_manager2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Manager 2\x22,\x22fr_ca\x22:\x22Manager 2\x22,\x22en_gx\x22:\x22Manager 2\x22,\x22en_us\x22:\x22Manager 2\x22,\x22en_ca\x22:\x22Manager 2\x22,\x22ja_jp\x22:\x22Manager 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist5\x22,\x22title\x22:\x22Specialist 5\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist5\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Specialist 5\x22,\x22fr_ca\x22:\x22Specialist 5\x22,\x22en_gx\x22:\x22Specialist 5\x22,\x22en_us\x22:\x22Specialist 5\x22,\x22en_ca\x22:\x22Specialist 5\x22,\x22ja_jp\x22:\x22Specialist 5\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dassociate2\x22,\x22title\x22:\x22Senior Associate 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_associate2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Senior Associate 2\x22,\x22fr_ca\x22:\x22Senior Associate 2\x22,\x22en_gx\x22:\x22Senior Associate 2\x22,\x22en_us\x22:\x22Senior Associate 2\x22,\x22en_ca\x22:\x22Senior Associate 2\x22,\x22ja_jp\x22:\x22Senior Associate 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dmanager\u002D2\x22,\x22title\x22:\x22Senior Manager 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior\u002Dmanager2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Senior Manager 2\x22,\x22fr_ca\x22:\x22Senior Manager 2\x22,\x22en_gx\x22:\x22Senior Manager 2\x22,\x22en_us\x22:\x22Senior Manager 2\x22,\x22en_ca\x22:\x22Senior Manager 2\x22,\x22ja_jp\x22:\x22Senior Manager 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/specialist\x22,\x22title\x22:\x22Specialist\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_specialist\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Specialist\x22,\x22fr_ca\x22:\x22Specialist\x22,\x22en_gx\x22:\x22Specialist\x22,\x22en_us\x22:\x22Specialist\x22,\x22en_ca\x22:\x22Specialist\x22,\x22ja_jp\x22:\x22Specialist\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/managing\u002Ddirector\x22,\x22title\x22:\x22Managing Director\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_managing_director\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Managing Director\x22,\x22fr_ca\x22:\x22Managing Director\x22,\x22en_gx\x22:\x22Managing Director\x22,\x22en_us\x22:\x22Managing Director\x22,\x22en_ca\x22:\x22Managing Director\x22,\x22ja_jp\x22:\x22Managing Director\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dmanager\x22,\x22title\x22:\x22Senior Manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_manager\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Senior Manager\x22,\x22fr_ca\x22:\x22Senior Manager\x22,\x22en_gx\x22:\x22Senior Manager\x22,\x22en_us\x22:\x22Senior Manager\x22,\x22en_ca\x22:\x22Senior Manager\x22,\x22ja_jp\x22:\x22Senior Manager\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/senior\u002Dassociate\x22,\x22title\x22:\x22Senior Associate\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_senior_associate\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Senior Associate\x22,\x22fr_ca\x22:\x22Senior Associate\x22,\x22en_gx\x22:\x22Senior Associate\x22,\x22en_us\x22:\x22Senior Associate\x22,\x22en_ca\x22:\x22Senior Associate\x22,\x22ja_jp\x22:\x22Senior Associate\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative2\x22,\x22title\x22:\x22Administrative 2\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative2\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Administrative 2\x22,\x22fr_ca\x22:\x22Administrative 2\x22,\x22en_gx\x22:\x22Administrative 2\x22,\x22en_us\x22:\x22Administrative 2\x22,\x22en_ca\x22:\x22Administrative 2\x22,\x22ja_jp\x22:\x22Administrative 2\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative\x22,\x22title\x22:\x22Administrative\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Administrative\x22,\x22fr_ca\x22:\x22Administrative\x22,\x22en_gx\x22:\x22Administrative\x22,\x22en_us\x22:\x22Administrative\x22,\x22en_ca\x22:\x22Administrative\x22,\x22ja_jp\x22:\x22Administrative\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative3\x22,\x22title\x22:\x22Administrative 3\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative3\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Administrative 3\x22,\x22fr_ca\x22:\x22Administrative 3\x22,\x22en_gx\x22:\x22Administrative 3\x22,\x22en_us\x22:\x22Administrative 3\x22,\x22en_ca\x22:\x22Administrative 3\x22,\x22ja_jp\x22:\x22Administrative 3\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative4\x22,\x22title\x22:\x22Administrative 4\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative4\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Administrative 4\x22,\x22fr_ca\x22:\x22Administrative 4\x22,\x22en_gx\x22:\x22Administrative 4\x22,\x22en_us\x22:\x22Administrative 4\x22,\x22en_ca\x22:\x22Administrative 4\x22,\x22ja_jp\x22:\x22Administrative 4\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dinternal\/gx\/administrative5\x22,\x22title\x22:\x22Administrative 5\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_administrative5\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Administrative 5\x22,\x22fr_ca\x22:\x22Administrative 5\x22,\x22en_gx\x22:\x22Administrative 5\x22,\x22en_us\x22:\x22Administrative 5\x22,\x22en_ca\x22:\x22Administrative 5\x22,\x22ja_jp\x22:\x22Administrative 5\x22}}]'); return madisonTitleList; }; function getExternalTitleList() { var madisonTitleList = JSON .parse('[{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/academic\x22,\x22title\x22:\x22Academic\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_academic\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Academic\x22,\x22fr_ca\x22:\x22Universitaire\x22,\x22en_gx\x22:\x22Academic\x22,\x22en_us\x22:\x22Academic\x22,\x22en_ca\x22:\x22Academic\x22,\x22ja_jp\x22:\x22アカデミック\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/controller\x22,\x22title\x22:\x22Controller\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_controller\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Controller\x22,\x22fr_ca\x22:\x22Contrôleur\x22,\x22en_gx\x22:\x22Controller\x22,\x22en_us\x22:\x22Controller\x22,\x22en_ca\x22:\x22Controller\x22,\x22ja_jp\x22:\x22コントローラー\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/accounting\u002Ddirector\x22,\x22title\x22:\x22Accounting director\/manager\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_accounting_director\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Accounting director\/manager\x22,\x22fr_ca\x22:\x22Directeur principal\/directeur, Comptabilité\x22,\x22en_gx\x22:\x22Accounting director\/manager\x22,\x22en_us\x22:\x22Accounting director\/manager\x22,\x22en_ca\x22:\x22Accounting director\/manager\x22,\x22ja_jp\x22:\x22経理部長/マネージャー\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/investor\x22,\x22title\x22:\x22Investor\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_investor\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Investor\x22,\x22fr_ca\x22:\x22Investisseur\x22,\x22en_gx\x22:\x22Investor\x22,\x22en_us\x22:\x22Investor\x22,\x22en_ca\x22:\x22Investor\x22,\x22ja_jp\x22:\x22投資家\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/staff\u002Daccountant\x22,\x22title\x22:\x22Staff accountant\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_staff\u002Daccountant\x22,\x22tags\x22:[\x22pwc:role\/non_executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22Staff accountant\x22,\x22fr_ca\x22:\x22Comptable\x22,\x22en_gx\x22:\x22Staff accountant\x22,\x22en_us\x22:\x22Staff accountant\x22,\x22en_ca\x22:\x22Staff accountant\x22,\x22ja_jp\x22:\x22経理担当者\x22}},{\x22id\x22:\x22\/content\/pwc\u002Dmadison\/global\/user\u002Dpreferences\/title\u002Dexternal\/gx\/c\u002Dsuite\x22,\x22title\x22:\x22C\u002Dsuite\x22,\x22mappedTerritory\x22:\x22gx\x22,\x22i18nKey\x22:\x22Preferences_Title_csuite\x22,\x22tags\x22:[\x22pwc:role\/executive\x22],\x22translatedTitles\x22:{\x22en_gb\x22:\x22C\u002Dsuite\x22,\x22fr_ca\x22:\x22Haut dirigeant\x22,\x22en_gx\x22:\x22C\u002Dsuite\x22,\x22en_us\x22:\x22C\u002Dsuite\x22,\x22en_ca\x22:\x22C\u002Dsuite\x22,\x22ja_jp\x22:\x22経営幹部\x22}}]'); return madisonTitleList; }; function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } (function(h,o,u,n,d) { h=h[d]=h[d]||{q:[],onReady:function(c){h.q.push(c)}} d=o.createElement(u);d.async=1;d.src=n n=o.getElementsByTagName(u)[0];n.parentNode.insertBefore(d,n) })(window,document,'script','https://www.datadoghq-browser-agent.com/us1/v5/datadog-rum.js','DD_RUM') window.DD_RUM.onReady(function() { window.DD_RUM.init({ clientToken: 'pub6425709b4c0ed4cfb61c952c3dfe735a', applicationId: 'd49f20bf-105d-4139-baab-96887dc2aec9', site: 'us3.datadoghq.com', service: 'viewpoint-qa', // env: 'production', // version: '1.0.0', sessionSampleRate: 100, sessionReplaySampleRate: 100, trackResources: true, trackLongTasks: true, trackUserInteractions: true, }); }); </script> </div> <div class="breadcrumbWrapper aem-GridColumn aem-GridColumn--default--12"> <section class="is-paddingless"> </section> <noindex> <section class="is-paddingless is-hidden-mobile is-hidden-tablet-only"> <div class="container breadcrumb_container"></div> <!-- Tooltip component START --> <div id="breadcrumb_tooltip" class="tooltip-popout"> <div class="breadcrumb_tooltip_content"></div> </div> <!-- Tooltip component END --> </section> </noindex> <script> window.breadcrumbItems = JSON.parse('{\x22items\x22:[{\x22title\x22:\x22IFRS In briefs\x22,\x22href\x22:\x22\/content\/pwc\u002Dmadison\/ditaroot\/gx\/en\/pwc\/in_briefs\/in_briefs_INT\/in_briefs_INT.html\x22,\x22alt\x22:\x22IFRS In briefs\x22,\x22order\x22:1}]}'); </script></div> <section class="is-paddingless is-hidden-mobile is-hidden-tablet-only"> <div class="container space-bar-content"> <div class="spacer-border"></div> </div> </section> <noindex> <div class="content-page-nav mobile-fade" style="display:none"> <div style="display:none" class="cp-nav-item cp-nav-item--prev"> <a class="icon-caret-left" href="/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/viewpoint-resources-for-year-end.html"> <div class="cp-nav-tooltip"> <p>Viewpoint resources for year end reporting</p> </div> <span>Prev</span> <p>Viewpoint resources for year end reporting</p> </a> </div> <div style="display:none" class="cp-nav-item cp-nav-item--next"> <a class="icon-caret-right" href="/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/efrag-esrs-q-a-platform.html"> <div class="cp-nav-tooltip"> <p>EFRAG ESRS Q&A Platform publishes new explanations</p> </div> <span>Next</span> <p>EFRAG ESRS Q&A Platform publishes new explanations</p> </a> </div> </div> </noindex> <section> <div class="container" id="content-page-full-container"> <div class="news main-body-content"> <div class="columns"> <div class="onloadToc toc-spacer-line is-hidden-mobile is-hidden-tablet-only"> <div></div> <span class="toc-rail-toggle toc-button" data-show-static-toc="true"> <span class="toc-tooltip" data-title="Click to open the Table of Contents"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/toc-new-icon.svg" alt="Expand" class="toc-plus-image icon-ToC"/> </span> </span> </div> <div class="column content-page-main " data-toc-chapter-page="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation" data-toc-base-page="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT"> <div id="overlay"></div> <div class="content-page-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div id="madison-title-web"></div> <!-- <div data-sly-use.favorite="com.pwc.madison.core.models.FavoriteModel" class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation" data-page-href="" data-is-content-page="true"> <div> <span><div class="favorite-toggle-tooltip">Add to favorites</div></span> </div> </div> --> <div id="toc-for-print" class="toc-print-media"></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="topic aem-GridColumn aem-GridColumn--default--12"> <div class="topic doc-body-content" id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f" abc="1" principles="null" > <section id="madison-title-print" class="is-paddingless print-hidden"> <div class="print-body-header"> <!-- Top Header for print css Component START --> <nav class="navbar-madison primary" role="navigation" aria-label="main navigation"> <div class="container is-flex"> <div class="navbar-brand"> <div class="navbar-item"> <a href="/"> <img class="logo" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/pwc_logo@2x.png" alt="PwC logo@2x"/> </a> <span class="border"></span> <h5>Viewpoint</h5> </div> </div> </div> </nav> <!-- Top Header for print css Component END --> <div class="doc-body-head columns"> <div class="column is-4"> <img alt="Madison illustration" src="/content/dam/pwc-madison/ditaroot/gx/en/pwc/in_briefs/assets/in_brief_title_image.jpg"/> </div> <div class="column title"> <div class="badge-favorited-container"> <p class="badge-favorited active">Favorited Content</p> </div> <h1>Sustainability reporting and hyper-inflation</h1> <div class="publication">Publication date: 13 Jan 2025 </div> <div class="in-depth"><span class="is-uppercase">gx</span> In brief INT2025-02 </div> </div> </div> </div> </section> <div style="display: inline;"><div style="display: inline;"> <div class="callout"><p><strong>Key points</strong></p> <ul class="ul"><li class="li">Entities, or their subsidiaries, that have the currency of a hyper-inflationary economy as the functional currency in the financial statements and are adopting IFRS Sustainability Disclosure Standards or European Sustainability Reporting Standards (ESRS) need to consider the impact of hyper-inflation on the financial and sustainability reporting.</li><li class="li">Entities will need to disclose both the approach taken and whether the approach differs under sustainability reporting compared to financial reporting.</li><li class="li">An entity will also have to consider hyper-inflation implications for sustainability reporting disclosures that are not connected with the financial statements, such as anticipated financial effects.</li><li class="li">None of the standard setters (such as the IFRS® Foundation or the European Commission (EC)) has issued guidance on interactions between financial and sustainability reporting in hyper-inflationary economies.</li><li class="li">Entities will need to apply judgement whether or not to restate by applying the hyper-inflation accounting principles in the sustainability reporting.</li><li class="li">If an entity does not restate, it should consider disclosing the differences in data and assumptions used in sustainability reporting from those in the financial statements.</li></ul> </div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_1" class="p"><b id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_b_1" class="ph b">What is the issue?</b></div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_2" class="p">An entity which applies IFRS Accounting Standards as its financial reporting framework, and has a currency of a hyper-inflationary economy as its functional currency, will be required to report using IAS 29, ‘Financial reporting in hyper-inflationary economies’.</div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_3" class="p">Neither the ISSB nor the IASB has issued guidance on possible interactions between IFRS S1, ‘General Requirements for Disclosure of Sustainability-related Financial Information’, IFRS S2, ‘Climate-related Disclosures’, and IAS 29, ‘Financial reporting in hyper-inflationary economies’. However, IFRS S1 and IFRS S2 both mention the need for consistency between data and assumptions used in the entity’s sustainability-related financial disclosures and the related financial statements. [<a class="xref pwc-xref" href="/dt/gx/en/issb/issb/issb/ifrs-s1/conceptual-foundations.html#pwc-topic.dita_11a8f05d-5ca7-4ee9-8143-b54390184f90_IFRS-S1_21" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">IFRS S1 para 21(b)(ii)</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/issb/issb/issb/ifrs-s1/conceptual-foundations.html#pwc-topic.dita_11a8f05d-5ca7-4ee9-8143-b54390184f90_IFRS-S1_23" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">IFRS S1 para 23</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/issb/issb/issb/ifrs-s1/appendices/appendix-b-application-guidance.html#pwc-topic.dita_fb73a08d-a20f-4cd8-9bbc-9b2a354dc2aa_IFRS-S1_B42" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">IFRS S1 App B para B42</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/issb/issb/issb/ifrs-s2/appendices/appendix-b-application-guidance.html#pwc-topic.dita_9c5ee869-dea1-40e8-b3b2-009b5d3d82ec_IFRS-S2_B65" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">IFRS S2 App B para B65(e)</a>]. In addition, IFRS S1 requires an entity to disclose significant differences between data and assumptions used in the sustainability-related financial disclosures and the related financial statements.</div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_4" class="p">The EC also has not provided guidance on interactions between the ESRS and IAS 29. ESRS 1, ‘General requirements’, requires an entity presenting material monetary amounts or quantitative data points in the sustainability statement to reference the relevant information in the financial statements, or to explain the consistency of significant data and assumptions used. [<a class="xref pwc-xref" href="/dt/gx/en/esrs/esrs/esrs/esrs-1-general/9-linkages-with.html#pwc-topic.dita_1ccf8606-2eb8-4656-8eee-373abfe3046c_esrs_1_124" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">ESRS 1 para 124</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/esrs/esrs/esrs/esrs-1-general/9-linkages-with.html#pwc-topic.dita_1ccf8606-2eb8-4656-8eee-373abfe3046c_esrs_1_125" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">ESRS 1 para 125</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/esrs/esrs/esrs/esrs-1-general/9-linkages-with.html#pwc-topic.dita_1ccf8606-2eb8-4656-8eee-373abfe3046c_esrs_1_126" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">ESRS 1 para 126</a>].</div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_5" class="p">Given the lack of specific guidance from standard setters, other than the need for consistency with financial reporting, this is an area where the entity will need to apply judgement.</div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_6" class="p"><b id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_b_2" class="ph b">What is the impact and for whom?</b></div> <div class="p">The hyper-inflation principles under IAS 29 are to restate all transactions and balances recognised in the financial statements – including comparatives, where an entity is presenting the financial statements in the currency of a hyper-inflationary economy – to the year-end general purchasing power of the functional currency. Where a subsidiary with a functional currency of a hyper-inflationary economy is consolidated into the parent entity’s consolidated financial statements, only current reporting period transactions and balances are restated. An entity reporting under IAS 29 and using data from the financial statements in its sustainability-related financial disclosures would need to consider how to present this information in sustainability reporting.</div> <div class="p">There is no guidance, for entities reporting using the IFRS Sustainability Disclosure Standards or entities reporting in accordance with the ESRS, on the possible interaction between hyper-inflation and sustainability-related financial disclosures. An entity would need to apply judgement in determining whether or not to follow the principles of IAS 29 by restating sustainability-related financial disclosures to the currency’s purchasing power at the end of the reporting period.</div> <div class="p">By restating the transactions and balances in the sustainability-related financial disclosures to the currency’s purchasing power at the end of the reporting period where an entity reports using IAS 29 in the financial statements, an entity would have consistency in data and assumptions used with the information presented in the financial statements. We believe that this approach would support the principles of connectivity and consistency of the data and assumptions used in financial and sustainability reporting, and it would enhance the relevance and comparability of information. In this scenario, an entity would need to disclose the application of IAS 29 principles as a significant judgement made in the process of preparing the sustainability-related financial disclosures.</div> <div class="p">However, an entity is not required to apply IAS 29 principles in preparing its sustainability-related financial disclosures. If an entity chooses not to restate the transactions and balances in the sustainability reporting to the period-end purchasing power of the functional currency, there would be a difference from the figures recognised in the financial statements. Both IFRS S1 and ESRS 1 require an entity to disclose the significant differences in data and assumptions used in the financial statements from those used in preparing sustainability-related financial disclosures. [<a class="xref pwc-xref" href="/dt/gx/en/issb/issb/issb/ifrs-s1/appendices/appendix-b-application-guidance.html#pwc-topic.dita_fb73a08d-a20f-4cd8-9bbc-9b2a354dc2aa_IFRS-S1_B42" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">IFRS S1 App B para B42</a>]. [<a class="xref pwc-xref" href="/dt/gx/en/esrs/esrs/esrs/esrs-1-general/9-linkages-with.html#pwc-topic.dita_1ccf8606-2eb8-4656-8eee-373abfe3046c_esrs_1_127" title="" data-oldlink="true" data-scope="peer" data-format="dita" data-type="" data-outputclass="" target="_self">ESRS 1 para 127</a>].</div> <div class="p">An entity would have similar considerations in relation to hyper-inflation implications for sustainability reporting disclosures that are not connected with the financial statements, such as anticipated financial effects. An entity will need to consider whether to present these disclosures in sustainability reporting considering the anticipated inflation in the future periods or reflecting the balances at the year-end general purchasing power of the entity’s functional currency. The approach taken by an entity would need to be disclosed as a significant judgement made in preparing sustainability reporting disclosures.</div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_7" class="p"><b id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_b_3" class="ph b">Where do I get more details?</b></div> <div id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_p_8" class="p">For more information, contact Olivier Schérer and Katie Woods.</div> <div class="p"> <a class="figure-image-anchor" href="javascript:void(0);" data-toggle="modal" data-target="#responsive-image-modal" id="image-modal-link"> <img alt="" class="image" id="_157bbf76-0d81-4bb3-8e17-b7fbdf82335f_In_brief" src="/content/dam/pwc-madison/ditaroot/gx/en/pwc/in_briefs/assets/in_brief_social_media_tile.jpg/_jcr_content/renditions/cq5dam.web.1280.1280.jpeg" style="height: 1px;width: 1px;"> <span class="inline-img"> <span class="icon-view-image"></span> </span> View image </a> </div> </div></div> <!-- Empty HTML to disable related content links from being displayed on the page --> </div> </div> </div> </div> <div class="footnote aem-GridColumn aem-GridColumn--default--12"><div class="footnotes"> </div> </div> <div class="content-copyright aem-GridColumn aem-GridColumn--default--12"> <div class="doc-body-copyright"> <p>© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (<a href="https://viewpoint.pwc.com" target="_blank">viewpoint.pwc.com</a>) under licence.<br /><br />Any trademarks included are trademarks of their respective owners and are not affiliated with, nor endorsed by, PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see <a href="https://www.pwc.com/structure" target="_blank">www.pwc.com/structure</a> for further details.</p> </div></div> </div> </div> </div> </div> <div id="navbar-toc" class="navbar-toc"> <div class="toc-action-navbar toc-wrapper toc-page-nav is-hidden-mobile"> <div class="toc_icon"> <ul> <li class="list-view-icon non-static-toc toc-button icon-ToC" data-title="Click to see more contents related to this"> <a href="#"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/toc-new-icon.svg" class="list-view-icon icon-ToC"/> <span class="nav-title icon-ToC">Table of contents</span> </a> </li> <li class="stick-nav-title" style="display: none;">Sustainability reporting and hyper-inflation</li> </ul> </div> <div> <ul class="share_icons"> <li> <div class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation" data-page-href="https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html" data-is-content-page="true"> <div> <span> <div class="favorite-toggle-tooltip">Add to favorites</div> </span> </div> </div> </li> <li style="display: none"> <a href="javascript:void(0);" data-title="Open Join view in a new tab" onclick="joinbtnclick();" class="icon-Join"></a> </li> <li> </li> <li> <a href="#autocompleteSearch" data-title="Search within section..." class="search-link search-doc-link is-initializing"> <span class="icon-magnifier-document"></span> <div class="searchdoc-loader"></div> </a> </li> <li> <a data-title="Share" href="javascript:void(0);" class="icon-share share-tooltip-popout" data-tooltip-content="#toolbar_tip_home" data-tippy-placement="bottom"></a> </li> <li> <a href="javascript:void(0);" data-title="Copy Link" onclick="copyToClipboard();" class="icon-link link-tooltip-popout"></a> </li> <li> <a href="javascript:void(0);" data-title="Print current screen" onclick="print_info_modal()" class="icon-print"></a> </li> </ul> </div> </div> <!--<div class="toc-line"></div> <!– ATTRIBUTE BASED TOC SHOW –> <div data-sly-test="true" class="list-view-icon toc-button icon-ToC" data-title="Table of contents" data-show-static-toc="true"> <span class="icon-caret-right toc-arrow icon-ToC"></span> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/toc-new-icon.svg" alt="Table of contents" class=" icon-ToC"/> </div>--> <!-- TOC COMPONENT: START --> <input type="hidden" id="is-chapter-toc" name="is-chapter-toc" value="true"/> <input type="hidden" id="toc-title" name="toc-title" value="Table of contents"/> <div class="toc-content container is-hidden-mobile is-hidden-tablet-only" style='display: none;'> <div class="loadedToc is-hidden-mobile is-hidden-tablet-only"> <span class="toc-rail-toggle showtocFlag toc-button"> <span class="toc-open-tooltip" data-title="Click to close the Table of Contents"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/plus_sign.svg" alt="Expand" class="toc-plus-image icon-ToC toc-cross-sign"/> </span> <div class="divider_line"></div> <div class="resizebutton" data-title="Drag to resize the ToC"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/resize.svg" alt="Resize" class="toc-resize"/> </div> </span> </div> <div class="toc-container"> <noindex> <div class="toc-title">Table of contents</div> <div class="loader"></div> <div class="loader-text">Preparing TOC</div> </noindex> </div> </div> <div class="pagebreak"></div> <!-- TOC COMPONENT: END --> <input type="hidden" id="pagePath" value="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT"/> <input type="hidden" id="pdfTitle" value="IFRS In briefs"/> <input type="hidden" id="pdf-error" value="PDF download failed. Please try again later."/> <input type="hidden" id="run-mode" value="publish"/> </div> <div id="share_tooltip" class="tooltip-popout"> <div class="share-tooltip-content" id="toolbar_tip_home"> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fgx%2Fen%2Fpwc%2Fin_briefs%2Fin_briefs_INT%2Fin_briefs_INT%2Fsustainability-reporting-and-hyperinflation.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> <a target="_blank" title="Share via Linkedin" href="https://www.linkedin.com/shareArticle?mini=true&url=https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html&title=Sustainability+reporting+and+hyperinflation&source=PWC&summary="><span class="icon-linkedin"></span></a> <a title="Share via X" target="_blank" href="https://twitter.com/intent/tweet?text=Sustainability+reporting+and+hyperinflation&url=https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html"><span class="icon-twitter"></span></a> </div> </div> <div id="link_tooltip" class="tooltip-popout"> <div class=""> <div class="link-tooltip-content"> <div class="inner-lins">Link copied</div> </div> </div> </div> </div> <div class="spacer-line is-hidden-mobile is-hidden-tablet-only"> <div class=""></div> <div class="right_rail_toggle"> <span class="rcl-closed-tooltip" data-title="Click to open Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Expand" class="cross_image plus_sign"/> </span> <span class="rcl-opened-tooltip" data-title="Click to close Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Expand" class="cross_image"/> </span> <div class="divider_line"></div> <span class="RCL-resize" data-title="Drag to resize the Related Content"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/resize.svg" alt="Resize" class="RCL-drag"/> </span> </div> </div> <div class="search-filters is-hidden-mobile is-hidden-tablet-only"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="accordion-container aem-GridColumn aem-GridColumn--default--12"> <script> var mainBodyContent = document.getElementsByClassName('main-body-content'); if(mainBodyContent.length){ mainBodyContent[0].classList.add('hide_right_rail'); } </script></div> </div> </div> </div> </div> <input id="pubpointdoccontext" type="hidden" data-title="US PwC non-public audit guide 3400" value="ca5df17d62c80963316c8f9fcdf30541a28687d2"/> </div> </div> </div> </section> <div class="mobile-toc-tools aem-GridColumn aem-GridColumn--default--12"><div class="toc-mobile-bar is-hidden-desktop"> <div> <a href="#animatedTableOfContentModal" id="animatedTableOfContent"> <span class="toc-title-wrapper"> TABLE OF CONTENTS </span> <span class="toc-tooltip"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/toc-new-icon.svg" alt="Expand" class="toc-plus-image icon-ToC"/> </span> </a> </div> <div id="toolsWrapper" class="mobile-tools-wrapper"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/icon-toolbox.svg" alt="Tools" class="mobile-icon-tools"/> </div> <div id="rclWrapper" class="mobile-rcl-wrapper"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/rcl-icon.svg" alt="Rcl" class="mobile-icon-rcl"/> </div> <div id="animatedTableOfContentModal" class="is-hidden-desktop mobile-table-content" style="display:none"> <div class="close-animatedTableOfContentModal title-header"> <span class="table-layout-title">Table of contents</span> <span class="icon-close-popup"></span> </div> <div id="toc-mobile-content" class="mobile-table-content-data"> <input type="hidden" id="is-chapter-toc" name="is-chapter-toc" value="true"/> <input type="hidden" id="toc-title" name="toc-title" value="Table of contents"/> <div class="toc-content container is-hidden-mobile is-hidden-tablet-only" style='display: none;'> <div class="loadedToc is-hidden-mobile is-hidden-tablet-only"> <span class="toc-rail-toggle showtocFlag toc-button"> <span class="toc-open-tooltip" data-title="Click to close the Table of Contents"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/plus_sign.svg" alt="Expand" class="toc-plus-image icon-ToC toc-cross-sign"/> </span> <div class="divider_line"></div> <div class="resizebutton" data-title="Drag to resize the ToC"> <img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/resize.svg" alt="Resize" class="toc-resize"/> </div> </span> </div> <div class="toc-container"> <noindex> <div class="toc-title">Table of contents</div> <div class="loader"></div> <div class="loader-text">Preparing TOC</div> </noindex> </div> </div> </div> </div> <!-- <div id="animatedToolesModal" class="is-hidden-desktop mobile-table-content tools-more" style="display:none"> <div class="close-animatedToolesModal title-header"> <span class="table-layout-title">Tools + more</span> <span class="icon-close-popup"></span> </div> <sly data-sly-resource="tools-n-more"/> </div> --> <div id="animatedToolesModalNew" class="is-hidden-desktop mobile-table-content tools-more hide-tools-modal"> <div class="quick-links"> <div class="favorites-toggle favorite-list-component" data-page-path="/content/pwc-madison/ditaroot/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation" data-page-href="https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html" data-is-content-page="true"> <div> <span> <div class="favorite-toggle-tooltip">Add to favorites</div> </span> </div> </div> <a href="javascript:void(0);" onclick="joinbtnclick();" data-title="Open Join View in a new tab" class="icon-Join"></a> <a href="#autocompleteSearch" data-title="Search within section..." class="search-link search-doc-link is-initializing"> <span class="icon-magnifier-document"></span> <div class="searchdoc-loader"></div> </a> <a href="javascript:void(0);" onclick="copyToClipboard()" data-title="Copy Link" class="link-icon link-tooltip-popout"></a> <span class="v-line"></span> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fgx%2Fen%2Fpwc%2Fin_briefs%2Fin_briefs_INT%2Fin_briefs_INT%2Fsustainability-reporting-and-hyperinflation.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> <a target="_blank" title="Share via Linkedin" href="https://www.linkedin.com/shareArticle?mini=true&url=https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html&title=Sustainability+reporting+and+hyperinflation&source=PWC&summary="><span class="icon-linkedin"></span></a> <a title="Share via X" target="_blank" href="https://twitter.com/intent/tweet?text=Sustainability+reporting+and+hyperinflation&url=https://viewpoint.pwc.com/dt/gx/en/pwc/in_briefs/in_briefs_INT/in_briefs_INT/sustainability-reporting-and-hyperinflation.html"><span class="icon-twitter"></span></a> </div> <!-- Including the accordion component from content --> <div class="accordion-container"> <script> var mainBodyContent = document.getElementsByClassName('main-body-content'); if(mainBodyContent.length){ mainBodyContent[0].classList.add('hide_right_rail'); } </script> </div> </div> </div> </div> <div class="modal print-instruction-body"> <div class="modal-background"></div> <div class="modal-content"> <!-- start modal content --> <div class="print-modal-decor"> <div class="instruction-content"> Please ensure<br/> that you select<br/> <span>Print Background (colors and images)</span> when printing. </div> <div class="print-action"> <a onclick="printElementByClick()" class="continue-print" href="javascript:;">CONTINUE</a> <div class="show-message"> <label class="check"> <span>Don’t show this message again.</span> <input type="checkbox" id="remember_print_event"/> <span class="checkmark"></span> </label> </div> </div> </div> <!-- end modal content --> </div> <button class="modal-close is-large" aria-label="close"></button> </div> <div class="modal scaled-image pwc-image-modal doc-body-content"> <div class="modal-background"></div> <div class="modal-content" id="image-modal"> <img alt="PwC image modal" src=""/> </div> <button class="modal-close is-large" aria-label="close"></button> </div> <div class="modal pwc-table-modal doc-body-content"> <div class="modal-background"></div> <div class="modal-content" id="table-mdl"></div> <button class="modal-close is-large" aria-label="close"></button> </div><div class="searchdoc-v2 searchdoc-v2--mobile is-hidden"> <div class="searchdoc-header"> <div class="searchdoc-header-text"> <article> <h2>Search within this section</h2> <p>Select a section below and enter your search term, or to search all click <a class="searchdoc-all">IFRS In briefs</a> </p> </article> <button class="icon-close-popup"></button> </div> <form id="searchdocv2-form" action="/gx/en/search.html"> <input name="q" type="text" placeholder="Search..."/> <input type="hidden" name="pwcDocContext" value=""/> <input type="hidden" name="docSearchTitle" value=""/> <input type="hidden" name="SubSection" value=""/> <input type="hidden" name="docLevel" value=""/> <button type="submit" class="searchsubmit" value="Submit">Submit</button> </form> </div> <div class="searchdoc-body"> </div> </div> <div class="footerWrapper aem-GridColumn aem-GridColumn--default--12"> <!--New htl file for the footer component--> <noindex> <footer class="footer"> <div class="container primary is-flex"> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Sitemap" href="/gx/en/site-map.html" target="yes">Sitemap</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Contact us" href="mailto:UK_Viewpoint@pwc.com" target="yes">Contact us</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="FAQs" href="/dt/gx/en/alerts/Alerts/Viewpoint-FAQs.html" target="yes">FAQs</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Help" href="/dt/gx/en/alerts/Alerts/Help.html" target="yes">Help</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Feedback " href="https://docs.google.com/forms/d/e/1FAIpQLSd2gBSqXiXybb97KM3lcFqAOfMeWmWn_Vofi_RsNLvqgeHkjw/viewform" target="yes">Feedback </a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Subscribe to newsletter" href="https://viewpoint.pwc.com/dt/gx/en/alerts/Alerts/Viewpoint-FAQs.html#pwc-topic.dita_9109f17d-65ec-4f66-bb6f-478cf9d389ef_news" target="yes">Subscribe to newsletter</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Viewpoint licensing" href="/dt/gx/en/pwc/misc/misc_INT/misc_INT/inform_pricing_INT.html" target="yes">Viewpoint licensing</a> </div> </div> <div class="container spacer"></div> <div class="container subnav is-flex"> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Terms and Conditions" href="/gx/en/terms-and-conditions.html" target="yes">Terms and Conditions</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title=" Privacy notice" href="/gx/en/privacy.html" target="yes"> Privacy notice</a> </div> <div class="navbar-item"> <a data-component-name="footer" data-link-title="Cookies " href="/gx/en/cookie-statement.html" target="yes">Cookies </a> </div> <div class="navbar-item is-hidden-touch"> <a data-component-name="footer" data-link-title="Tutorial" id="tutorial-link" href="javascript:void(0)">Tutorial</a> </div> <div class="copyright"> <p>2020 - 2025 PwC.All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see <a href="https://www.pwc.com/structure" target="_blank">www.pwc.com/structure</a> for further details.</p> </div> </div> </footer> </noindex> <noindex> <div class="copyright-protected"><p>This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.</p></div> </noindex> </div> </div> </div><div class="search-modal aem-GridColumn aem-GridColumn--default--12"> <noindex> <!-- <div class="modal-search overflow-disable" id='autocompleteSearch'> <div class="modal-content"> <div> <a class="close-autocompleteSearch"><img class="search" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/close-popup.svg"></a> </div> <form class="navbar-form navbar-left hidden-xs" id="searchform" method="get" action="/content/pwc-madison/gx/en/search.html"> <div class="input auto-suggestion"> <input type="text" name="q" autocomplete="off" placeholder="Search..."> <span class="clear-input icon-close-popup"> </span> <button type="submit"> <span class="search icon-submit-arrow"></span> </button> </div> </form> <div class="recent-search-results"> <h5>Your recent searches</h5> <ul></ul> </div> <div class="search-results"> <div class="results suggestions"> <h5>Suggested terms</h5> <ul></ul> </div> <div class="results guidance"> <h5>Suggested guidance</h5> <ul></ul> </div> </div> </div> </div> --> </noindex> </div> <div class="user-registration-modals aem-GridColumn aem-GridColumn--default--12"> <noindex> <!-- include edit profile modal --> <script id="edit-preference-list" type="text/x-template"> <div class="column is-4" :id="divId"> <p class="check-head" for="">{{title}}</p> <div v-for="index in _.range(0,getCutOff(columnList.length))" :key="index" class="remember-me"> <label class="check"> <input type="checkbox" :value=columnList[index][localelistPropertyName][langtitlePropertyValue] v-model="selectedItems" @change="updateValue"> <span class="checkmark"></span> <span>{{columnList[index][propertyName]}} <span class="langTitle" :value=columnList[index][localelistPropertyName][langtitlePropertyValue]> ({{columnList[index][localelistPropertyName][langtitlePropertyName]}}) </span> <a v-if="columnList[index].setAsPrimary" :id=columnList[index][localelistPropertyName][langtitlePropertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span> <span class="checkmark"></span> </label> </div> <p class="listing-bottom-option" v-if="showErrorBlock">{{errorMessage}}</p> </div> <div v-for="index in _.range(getCutOff(columnList.length),columnList.length)" :key="index"> <label class="custom-check "> <input type="checkbox" :value=columnList[index][propertyValue] v-model="selectedItems" @change="updateValue"> <span class="check-label">{{columnList[index][propertyName]}} <a v-if="columnList[index].setAsPrimary" :id=columnList[index][propertyValue] class="custom-primary-color" href="javascript:void(0);" v-on:click="setAsPrimary">Set as Primary</a> <span v-if="columnList[index].primary" class="custom-primary-color">Primary</span> </span><span class="checkmark"></span></label> </div> </script> <div class="modal edit-profile-modal"> <div class="modal-background"></div> <div class="modal-content has-background-white"> <!-- Edit Profile Modal desktop --> <!-- Edit Profile --> <form id="editProfile" class="has-background-white wizard clearfix" role="application"> <div class="steps clearfix"> <ul role="tablist"> <li role="tab" class="first current" aria-disabled="false" aria-selected="true"> <a id="editProfile-t-0" href="#editProfile-h-0" aria-controls="editProfile-p-0"> <span class="current-info audible">current step: </span> <span class="number">1.</span> Warning 2</a> </li> <li role="tab" class="disabled" aria-disabled="true"> <a id="editProfile-t-1" href="#editProfile-h-1" aria-controls="editProfile-p-1"><span class="number">2.</span> Warning 2</a> </li> <li role="tab" class="disabled last" aria-disabled="true"> <a id="editProfile-t-2" href="#editProfile-h-2" aria-controls="editProfile-p-2"><span class="number">3.</span> Warning 2</a> </li> </ul> </div> <div class="content clearfix"> <h3 class="will-be-hidden title current" id="editProfile-h-0" tabindex="-1">Warning 2</h3> <fieldset class="content is-marginless jquery-step1 body current show-account-menu" v-bind:class="{'cp-analytics': isCompleteProfile}" id="editProfileModalOne" role="tabpanel" aria-labelledby="editProfile-h-0" aria-hidden="false"> <div class="columns"> <div class="column"> <h2 class="title is-1">{{isCompleteProfile ? "Setup your profile before Sign In" : "Profile"}}</h2> <p class="title-description">{{editProfile.email}}</p> </div> </div> <div class="columns field-top-margin"> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="edit-first-name">First name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.firstName" @blur="validateRequired('firstName')" id="edit-first-name" placeholder="First name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.firstName.hasError}"> {{validation.firstName.errorMessage}}</span> </div> <div class="field"> <label class="label" for="edit-last-name">Last name*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.lastName" id="edit-last-name" @blur="validateRequired('lastName')" placeholder="Last name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.lastName.hasError}"> {{validation.lastName.errorMessage}} </span> </div> </div> <!-- Country Dropdown--> <div class="field-body"> <div class="field"> <label class="label">Country or region*</label> <div class="select is-fullwidth "> <select class="is-radiusless" ref="country" disabled v-model="editProfile.country" @change="validateRequired('country')"> <option value="">Select country or region</option> <option value="AF">Afghanistan</option> <option value="AX">Åland Islands</option> <option value="AL">Albania</option> <option value="DZ">Algeria</option> <option value="AS">American Samoa</option> <option value="AD">Andorra</option> <option value="AO">Angola</option> <option value="AI">Anguilla</option> <option value="AQ">Antarctica</option> <option value="AG">Antigua and Barbuda</option> <option value="AR">Argentina</option> <option value="AM">Armenia</option> <option value="AW">Aruba</option> <option value="AU">Australia</option> <option value="AT">Austria</option> <option value="AZ">Azerbaijan</option> <option value="BS">Bahamas</option> <option value="BH">Bahrain</option> <option value="BD">Bangladesh</option> <option value="BB">Barbados</option> <option value="BY">Belarus</option> <option value="BE">Belgium</option> <option value="BZ">Belize</option> <option value="BJ">Benin</option> <option value="BM">Bermuda</option> <option value="BT">Bhutan</option> <option value="BO">Bolivia</option> <option value="BA">Bosnia and Herzegovina</option> <option value="BW">Botswana</option> <option value="BV">Bouvet Island</option> <option value="BR">Brazil</option> <option value="IO">British Indian Ocean Territory</option> <option value="VG">British Virgin Islands</option> <option value="BN">Brunei Darussalam</option> <option value="BG">Bulgaria</option> <option value="BF">Burkina Faso</option> <option value="BI">Burundi</option> <option value="KH">Cambodia</option> <option value="CM">Cameroon</option> <option value="CA">Canada</option> <option value="CV">Cape Verde</option> <option value="KY">Cayman Islands</option> <option value="CF">Central African Republic</option> <option value="TD">Chad</option> <option value="CL">Chile</option> <option value="CN">China</option> <option value="CX">Christmas Island</option> <option value="CC">Cocos (Keeling) Islands</option> <option value="CO">Colombia</option> <option value="KM">Comoros</option> <option value="CG">Congo</option> <option value="CD">Congo - the Democratic Republic of the</option> <option value="CK">Cook Islands</option> <option value="CR">Costa Rica</option> <option value="CI">Côte d'Ivoire</option> <option value="HR">Croatia</option> <option value="CW">Curaçao</option> <option value="CY">Cyprus</option> <option value="CZ">Czech Republic</option> <option value="DK">Denmark</option> <option value="DJ">Djibouti</option> <option value="DM">Dominica</option> <option value="DO">Dominican Republic</option> <option value="EC">Ecuador</option> <option value="EG">Egypt</option> <option value="SV">El Salvador</option> <option value="GQ">Equatorial Guinea</option> <option value="ER">Eritrea</option> <option value="EE">Estonia</option> <option value="ET">Ethiopia</option> <option value="FK">Falkland Islands (Malvinas)</option> <option value="FO">Faroe Islands</option> <option value="FJ">Fiji</option> <option value="FI">Finland</option> <option value="FR">France</option> <option value="GF">French Guiana</option> <option value="PF">French Polynesia</option> <option value="TF">French Southern Territories</option> <option value="GA">Gabon</option> <option value="GM">Gambia</option> <option value="GE">Georgia</option> <option value="DE">Germany</option> <option value="GH">Ghana</option> <option value="GI">Gibraltar</option> <option value="GR">Greece</option> <option value="GL">Greenland</option> <option value="GD">Grenada</option> <option value="GP">Guadeloupe</option> <option value="GU">Guam</option> <option value="GT">Guatemala</option> <option value="XC">Guernsey</option> <option value="GG">Guernsey</option> <option value="GN">Guinea</option> <option value="GW">Guinea-Bissau</option> <option value="GY">Guyana</option> <option value="HT">Haiti</option> <option value="HM">Heard Island and McDonald Islands</option> <option value="HN">Honduras</option> <option value="HK">Hong Kong SAR, China</option> <option value="HU">Hungary</option> <option value="IS">Iceland</option> <option value="IN">India</option> <option value="ID">Indonesia</option> <option value="IQ">Iraq</option> <option value="IE">Ireland</option> <option value="IM">Isle of Man</option> <option value="IL">Israel</option> <option value="IT">Italy</option> <option value="JM">Jamaica</option> <option value="JP">Japan</option> <option value="XD">Jersey</option> <option value="JE">Jersey</option> <option value="JO">Jordan</option> <option value="KZ">Kazakhstan</option> <option value="KE">Kenya</option> <option value="KI">Kiribati</option> <option value="XK">Kosovo</option> <option value="KW">Kuwait</option> <option value="KG">Kyrgyzstan</option> <option value="LA">Laos</option> <option value="LV">Latvia</option> <option value="LB">Lebanon</option> <option value="LS">Lesotho</option> <option value="LR">Liberia</option> <option value="LY">Libya</option> <option value="LI">Liechtenstein</option> <option value="LT">Lithuania</option> <option value="LU">Luxembourg</option> <option value="MO">Macau SAR, China</option> <option value="MK">Macedonia</option> <option value="MG">Madagascar</option> <option value="MW">Malawi</option> <option value="MY">Malaysia</option> <option value="MV">Maldives</option> <option value="ML">Mali</option> <option value="MT">Malta</option> <option value="MH">Marshall Islands</option> <option value="MQ">Martinique</option> <option value="MR">Mauritania</option> <option value="MU">Mauritius</option> <option value="YT">Mayotte</option> <option value="MX">Mexico</option> <option value="FM">Micronesia</option> <option value="MD">Moldova</option> <option value="MC">Monaco</option> <option value="MN">Mongolia</option> <option value="ME">Montenegro</option> <option value="MS">Montserrat</option> <option value="MA">Morocco</option> <option value="MZ">Mozambique</option> <option value="MM">Myanmar</option> <option value="NA">Namibia</option> <option value="NR">Nauru</option> <option value="NP">Nepal</option> <option value="NL">Netherlands</option> <option value="NC">New Caledonia</option> <option value="NZ">New Zealand</option> <option value="NI">Nicaragua</option> <option value="NE">Niger</option> <option value="NG">Nigeria</option> <option value="NU">Niue</option> <option value="NF">Norfolk Island</option> <option value="MP">Northern Marianas</option> <option value="NO">Norway</option> <option value="OM">Oman</option> <option value="PK">Pakistan</option> <option value="PW">Palau</option> <option value="PS">Palestinian Territory - Occupied</option> <option value="PA">Panama</option> <option value="PG">Papua New Guinea</option> <option value="PY">Paraguay</option> <option value="PE">Peru</option> <option value="PH">Philippines</option> <option value="PN">Pitcairn</option> <option value="PL">Poland</option> <option value="PT">Portugal</option> <option value="PR">Puerto Rico</option> <option value="QA">Qatar</option> <option value="RE">Reunion</option> <option value="RO">Romania</option> <option value="RU">Russia</option> <option value="RW">Rwanda</option> <option value="BL">Saint Barthélemy</option> <option value="MF">Saint Martin (French part)</option> <option value="PM">Saint Pierre and Miquelon</option> <option value="VC">Saint Vincent and the Grenadines</option> <option value="WS">Samoa</option> <option value="SM">San Marino</option> <option value="ST">Sao Tome and Principe</option> <option value="SA">Saudi Arabia</option> <option value="SN">Senegal</option> <option value="RS">Serbia</option> <option value="SC">Seychelles</option> <option value="SL">Sierra Leone</option> <option value="SG">Singapore</option> <option value="SK">Slovakia</option> <option value="SI">Slovenia</option> <option value="SB">Solomon Islands</option> <option value="SO">Somalia</option> <option value="ZA">South Africa</option> <option value="GS">South Georgia and the South Sandwich Islands</option> <option value="KR">South Korea</option> <option value="ES">Spain</option> <option value="LK">Sri Lanka</option> <option value="SH">St. Helena</option> <option value="KN">St. Kitts</option> <option value="LC">St. Lucia</option> <option value="SR">Suriname</option> <option value="SJ">Svalbard and Jan Mayen</option> <option value="SZ">Swaziland</option> <option value="SE">Sweden</option> <option value="CH">Switzerland</option> <option value="TW">Taiwan</option> <option value="TJ">Tajikistan</option> <option value="TZ">Tanzania - United Republic of</option> <option value="TH">Thailand</option> <option value="TL">Timor-Leste</option> <option value="TG">Togo</option> <option value="TK">Tokelau</option> <option value="TO">Tonga</option> <option value="TT">Trinidad and Tobago</option> <option value="TN">Tunisia</option> <option value="TR">Turkey</option> <option value="TM">Turkmenistan</option> <option value="TC">Turks and Caicos Islands</option> <option value="TV">Tuvalu</option> <option value="UG">Uganda</option> <option value="UA">Ukraine</option> <option value="AE">United Arab Emirates</option> <option value="UK">United Kingdom</option> <option value="GB">United Kingdom</option> <option value="US">United States</option> <option value="UM">United States Minor Outlying Islands</option> <option value="UY">Uruguay</option> <option value="VI">US Virgin Islands</option> <option value="UZ">Uzbekistan</option> <option value="VU">Vanuatu</option> <option value="VA">Vatican City</option> <option value="VE">Venezuela</option> <option value="VN">Vietnam</option> <option value="WF">Wallis and Futuna</option> <option value="EH">Western Sahara</option> <option value="YE">Yemen</option> <option value="ZM">Zambia</option> <option value="ZW">Zimbabwe</option> <option value="XX">Other</option> </select> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.country.hasError}"> Required field </span> </div> </div> <div class="field"> <label class="label">Functional role</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.title" ref="title" :disabled="editProfile.isInternalUser"> <option value="">Select functional role</option> <option v-for="title in titleList" :value="title.id">{{title.translatedTitles[locale] || title.title}}</option> </select> </div> </div> <!-- completeProfile's Industry Dropdown--> <div class="field-body"> <div class="field"> <label class="label">Industry</label> <div class="select is-fullwidth"> <select class="is-radiusless" v-model="editProfile.industry" @change="validateIndustry" ref="industry"> <option value="">Select industry</option> <option v-for="industry in industryList" :value="industry.id">{{industry.translatedTitles[editProfile.locale] || industry.title}}</option> </select> </div> </div> </div> </div> <div class="column is-6 is-mobile"> <div class="field-body"> <div class="field"> <label class="label" for="company">Company*</label> <div class="control"> <input class="input is-shadowless is-radiusless" type="text" disabled v-model="editProfile.company" id="edit-profile-company" @blur="validateCompany" placeholder="Company name"/> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': !validation.company.hasError}"> Company name must be at least two characters long </span> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Newsletter (optional)</span> <div class="remember-me"> <label class="check"> <span class="profile-terms">Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. </span> <input type="checkbox" v-model="editProfile.subscribeToWeeklyNewsLetter"/> <span class="checkmark"></span> </label> </div> </div> </div> </div> <div v-if="isCompleteProfile" class="field-body"> <div class="field"> <div class="control"> <span class="field-body-title">Terms and Conditions*</span> <div class="remember-me"> <label class="check"> <span class="profile-terms"> By providing your details and checking the box, you acknowledge you have read the <a href="/gx/en/privacy.html" target="_blank">Privacy Statement</a> and <a href="/gx/en/terms-and-conditions.html" target="_blank">Terms and Conditions</a> (including the sections in each related to Registered Users).*</span> <input type="checkbox" v-model="editProfile.tncAccepted" @change="validateTnC"/> <span class="checkmark"></span> </label> </div> <span class="mandatory-field" v-bind:class="{'is-hidden': editProfile.tncAccepted || !config.tncAccepted.attempt}"> Required field </span> </div> </div> </div> <div class="field-body"> <div class="field"> <div class="control"> <div class="remember-me"> <label class="check"> <img src='/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/orange_info_icon.svg' class='i-icon'/> <span class="profile-terms">The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Please reach out to <a href="mailto:gbl_md_l2_support@pwc.com;"> gbl_md_l2_support@pwc.com</a> if you need any assistance modifying these fields. <br /><br /><br />Click <a href="https://privacyportal-eu-cdn.onetrust.com/dsarwebform/f13f2198-97ab-4c25-a5cd-0fca8ada2e21/eb60a416-648e-47a1-914f-4dc7fba2ce27.html"> here</a> to request deletion of your account. </span> </label> </div> </div> </div> </div> </div> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>1 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditProfile(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <!-- This is else for Handling of Continue Button Click--> <button id="pageOneContinue" class="button next is-outlined is-radiusless is-uppercase slick-arrow" type="button" aria-disabled="false" style="" :disabled="buttonDisabled" @click="saveEditProfile(false)" aria-label="Continue">Continue</button> <span class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border" type="button" @click="cancelModal" aria-label="Cancel">Cancel</button> </span> </div> </div> </div> </div> </fieldset> <fieldset class="content is-marginless jquery-step2 body show-account-menu current" id="editPreferencesTerritoryLanguage" role="tabpanel" aria-labelledby="editProfile-h-1" aria-hidden="false" style="left: 0px;"> <script> function getTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22ca\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22gx\x22:{\x22territoryCode\x22:\x22gx\x22,\x22territoryName\x22:\x22Global\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_gx\x22:{\x22langTitle\x22:\x22English (GX)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gx\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_GX_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22jp\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22rm\x22:{\x22territoryCode\x22:\x22rm\x22,\x22territoryName\x22:\x22Remediation\x22,\x22countries\x22:[],\x22defaultLocale\x22:\x22en_gx\x22,\x22localeToLanguageMap\x22:{\x22en_rm\x22:{\x22langTitle\x22:\x22English RM\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_EN\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true},\x22fr_rm\x22:{\x22langTitle\x22:\x22French RM\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_rm\x22,\x22searchAndPromoteID\x22:\x22sp10056c27\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_RM_FR\x22,\x22displayOrder\x22:7,\x22hideLanguage\x22:true}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22uk\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22us\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true}}'); return madisonTerritoryMap; }; function getCountryToTerritoryMap() { var madisonTerritoryMap = JSON .parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return madisonTerritoryMap; } function getDefaultTerritoryCode() { return 'gx'; } function getDefaultLocale() { return 'en_gx'; } function getLocale() { return $('input[name="pageLocale"]').val() !== '' ? $('input[name="pageLocale"]').val() : getDefaultLocale(); } </script> <div class="columns profile-header-block"> <div class="column is-full"> <h2 class="title is-1">Preferences</h2> <p class="title-description">You can set the default content filter to expand search across territories.</p> </div> </div> <div class="columns field-top-margin mobile-bottom-border"> <madison-columns v-on:change-selected="validateCountries" v-on:set-primary="setPrimary" v-bind:title="'Country or region'" v-bind:column-list="territoryList" v-bind:language-list="languageList" v-bind:property-name="'territoryName'" v-bind:column-width="'8'" v-bind:property-value="'territoryCode'" v-bind:localelist-property-name="'localeToLanguageMap'" v-bind:langtitle-property-name="'displayLanguage'" v-bind:langtitle-property-value="'locale'" v-bind:selected-items="selectedCountries" v-bind:show-error-block="hasEditPreferencesTerritoryError" v-bind:error-message="editEditPreferencesTerritoryErrorMessage" v-bind:div-id="'preference-country-list'" v-bind:is-changed="isChanged"> </madison-columns> </div> <div class="columns pagenumber"> <div class="column is-full"> <p class="page-numbers is-hidden-mobile is-marginless"> <span>2 of 2</span></p> </div> </div> <div class="columns footer-buttons is-marginless"> <div class="column is-grouped is-paddingless"> <div class="field-body"> <div class="control"> <button class="button is-outlined is-radiusless is-uppercase save-exit" type="button" @click="saveEditPreferencesPageOne(true)" :disabled="buttonDisabled" aria-label="Save and exit"> <span class="is-small">Save and exit</span> </button> <button class="button previous is-radiusless is-shadowless is-uppercase no-border" type="button" :disabled="buttonDisabled" @click="previous" aria-label="Previous">Previous</button> <a class="cancel-button-mobile"> <button class="button cancel-button is-radiusless is-shadowless is-uppercase no-border userreg-modal-close" type="button">Cancel</button> </a> </div> </div> </div> </div> </fieldset> </div> </form> </div> <button class="modal-close is-large edit-modal-close" aria-label="Close"></button> </div> <!-- include gated content modal screen --> <div class="gated-content-modal"> </div> <!-- include external redirect modal screen --> <div id="extDom" class="ne-modal-container redirect-modal" style="opacity: 0;" data-informDomain="https://inform.pwc.com" data-territories="gx,uk" data-i18n-message="After you have reviewed the content, select your territory. If your territory is not listed, please select 'Global'."> <span class="close-neModal" aria-label="close modal">✕</span> <div class="ne-modal-body"> <div class="ne-modal-content"> <p>Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.</p> </div> <button class="close-neModal" aria-label="continue">Continue</button> </div> </div> <!-- include favorite List modals --> <div id="favorite-list-controller" data-limit="10"> <div class="modal modal-favorite-limit simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Viewpoint allows you to save up to 25 favorites.</h2> <p class="modal-subtitle">Consider removing one of your current favorites in order to to add a new one.</p> <div class="modal-buttons"> <a href="/gx/en/favorite-list.html" class="button confirm-remove">Go to favorites</a> <button class="userreg-modal-close button close-modal">Close</button> </div> </div> </div> <div class="modal modal-confirm-remove simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Are you sure you would like to remove this page from your list?</h2> <div class="modal-buttons"> <a class="button confirm-remove" @click="confirmRemove">Yes</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> <div class="modal modal-favorite-login simple-modal"> <div class="modal-background"></div> <div class="modal-content"> <h2>Please Sign in to set this content as a favorite.</h2> <div class="modal-buttons"> <a data-href="/bin/userreg/authenticate" ref="samlAuthLoginButton" class="button sign-in">Sign in</a> <button class="userreg-modal-close button close-modal">Cancel</button> </div> </div> </div> </div> <script id="favorite-list-component-template" type="text/x-template"> <div v-if="isContentPage" class="favorites-toggle"> <div :class="{active : isUserLoggedIn && isActive}" @click.prevent="handleClick"> <span> <div class="favorite-toggle-tooltip" :class="{hidden : hasError && showError}">Add to favorites</div> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </span> </div> </div> <div v-else class="favorites-toggle-small" :class="[isUserLoggedIn && isActive ? 'active' : '', isWhite ? 'favorites-toggle-small--white' : '']" @click.prevent="handleClick"> <div class="favorite-toggle-error" :class="{active : hasError && showError}"><p>An error occurred, please try again.</p></div> </div> </script> <!-- include license content modal screen --> <div> <a href="#animatedHybridModal" id="hybridModal" style="visiblity: hidden"></a> <div id="animatedHybridModal" style="display: none" v-bind:style="{ display: show}"> <div class="hybrid-modal-content"> <h2 class="hybrid-title has-text-centered">License Content Availability</h2> <div> <ul class="hybrid-content-list"> <li v-for="(available, license) in licenses"> <span v-if="available" class="available">Available</span> <span v-else class="unavailable" data-text="All concurrent seats are currently in use, please try again soon.">Unavailable</span> <span>{{license}}</span> </li> </ul> <div class="hybrid-button"> <a @click="closeModal" href="javascript:;" class="button is-outlined is-radiusless btn-default close-animatedHybridModal">OK</a> </div> </div> </div> </div> </div> <!-- include extend session timeout modal screen --> <a href="#timeOutWarningPopup" id="timeOutPopup" style="visiblity: hidden"></a> <div id="timeOutWarningPopup" class="" style="display: none" v-bind:style="{ display: show}"> <div @click="closeModal" class="timeoutSession-close close-timeOutWarningPopup"><span class="icon-close-popup"></span></div> <div class="timeout-popup-content"> <h2 class="timeout-title">Stay signed in</h2> <p class="timeout-text">Are you still working? Click <a @click="extendSessionTimeout" href="javascript:;"><u>here</u></a> to extend your session to continue reading our licensed content, if not, you will be automatically logged off.</p> </div> </div> <!-- include remove login session modal screen --> <div class="modal gateway-body" id="removeSessionModal"> <div class="modal-background"></div> <div class="modal-content"> <div class="gateway-modal-decor"> <div class="gateway-header external-user" style="font-size:32px;"> You are already signed in on another browser or device. </div> <div class="gateway-message"> Click <b>Continue</b> if you want to automatically close other logged in sessions and continue. If you want to manually check for other active logged in sessions first, please select <b>Cancel</b> to go back to the previous page. </div> <div class="gateway-buttons"> <button class="action-btn remove-login-continue">CONTINUE</button> <button class="action-btn remove-login-cancel">CANCEL</button> </div> <div class="gateway-message"> Need some help? <a href="#" class="msg-click-here">Contact us</a> </div> </div> </div> <button class="modal-close is-large remove-login-continue" aria-label="CANCEL"></button> </div> </noindex> <!-- include Country Territory Language List --> <script> function getCountryTerritoryList(){ var countryTerritoryList = JSON.parse('{\x22PR\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22VI\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22UK\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22JP\x22:{\x22territoryCode\x22:\x22jp\x22,\x22territoryName\x22:\x22Japan\x22,\x22countries\x22:[\x22JP\x22],\x22defaultLocale\x22:\x22ja_jp\x22,\x22localeToLanguageMap\x22:{\x22ja_jp\x22:{\x22langTitle\x22:\x22Japanese (JP)\x22,\x22code\x22:\x22ja\x22,\x22locale\x22:\x22ja_jp\x22,\x22searchAndPromoteID\x22:\x22sp1004f9da\x22,\x22displayLanguage\x22:\x22Japanese\x22,\x22displayLanguageI18nKey\x22:\x22Language_JP_JA\x22,\x22displayOrder\x22:9,\x22homePagePath\x22:\x22\/jp\/ja.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22yyyy\\u0027年\\u0027MM\\u0027月\\u0027dd\\u0027日\\u0027\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22GB\x22:{\x22territoryCode\x22:\x22uk\x22,\x22territoryName\x22:\x22United Kingdom\x22,\x22countries\x22:[\x22UK\x22,\x22GB\x22],\x22defaultLocale\x22:\x22en_uk\x22,\x22localeToLanguageMap\x22:{\x22en_gb\x22:{\x22langTitle\x22:\x22English (UK)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_gb\x22,\x22searchAndPromoteID\x22:\x22sp10056c2a\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_UK_EN\x22,\x22displayOrder\x22:13,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false},\x22US\x22:{\x22territoryCode\x22:\x22us\x22,\x22territoryName\x22:\x22United States\x22,\x22countries\x22:[\x22US\x22,\x22PR\x22,\x22VI\x22],\x22defaultLocale\x22:\x22en_us\x22,\x22localeToLanguageMap\x22:{\x22en_us\x22:{\x22langTitle\x22:\x22English (US)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_us\x22,\x22searchAndPromoteID\x22:\x22sp10051001\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_US_EN\x22,\x22displayOrder\x22:14,\x22hideLanguage\x22:false}},\x22helpLink\x22:\x22\/content\/pwc\u002Dmadison\/us\/en.html\x22,\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:true},\x22CA\x22:{\x22territoryCode\x22:\x22ca\x22,\x22territoryName\x22:\x22Canada\x22,\x22countries\x22:[\x22CA\x22],\x22defaultLocale\x22:\x22en_ca\x22,\x22localeToLanguageMap\x22:{\x22fr_ca\x22:{\x22langTitle\x22:\x22French (FR)\x22,\x22code\x22:\x22fr\x22,\x22locale\x22:\x22fr_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22French\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_FR\x22,\x22displayOrder\x22:3,\x22homePagePath\x22:\x22\/ca\/fr.html\x22,\x22hideLanguage\x22:false},\x22en_ca\x22:{\x22langTitle\x22:\x22English (CA)\x22,\x22code\x22:\x22en\x22,\x22locale\x22:\x22en_ca\x22,\x22searchAndPromoteID\x22:\x22sp10056c2e\x22,\x22displayLanguage\x22:\x22English\x22,\x22displayLanguageI18nKey\x22:\x22Language_CA_EN\x22,\x22displayOrder\x22:2,\x22homePagePath\x22:\x22\/ca\/en.html\x22,\x22hideLanguage\x22:false}},\x22cookieEnabled\x22:\x22false\x22,\x22twitterShare\x22:\x22true\x22,\x22linkedinShare\x22:\x22true\x22,\x22termsAndConditionsVersion\x22:\x221.0\x22,\x22dateFormat\x22:\x22dd MMM yyyy\x22,\x22designation\x22:\x22\x22,\x22contentTypeSortingEnabled\x22:false}}'); return countryTerritoryList; } var userRegistrationErrorMessages = { invalidName: 'Invalid', required: 'Required field', invalidEmail: 'Invalid email', internalError: 'Internal server error', genericError: 'Something went wrong. Please try again.', duplicateEmail: 'Account already exists', blacklistedDomain: 'Please log in using PwC\x27s single sign on feature on the left side of the screen. PwC email addresses cannot be used for website registration.', invalidLanguageList: 'Select at least one language per each selected country', noPrimaryTerritorySelected: 'Please set at least one country as primary country', noPrimaryLangaugeSelected: 'Please set at least one language as primary language', imageUploadFails: 'Image upload failed', acceptTncError: 'There was an error in accepting the terms and conditions request. Please retry.', } function getUserRegErrorMessage(code) { return userRegistrationErrorMessages[code]; } </script> </div> <div class="multimedia-modal aem-GridColumn aem-GridColumn--default--12"> <div id="multimedia-messages" data-continue-video-message="Continue watching" data-thank-you-video-message="Thank you for watching" data-continue-audio-message="Continue Listening" data-thank-you-audio-message="Thank you for listening"></div> <div id="multimedia-slick-prev-button" style="display: none;"> <span class='icon-caret-left'/> <div class="multimedia-list-item-details"> <div>Previous</div> <div class="prev-country-label-content-type ellipsis-line"></div> <div class="prev-content-id-content-title clamp-text" data-lines-to-clamp="4"></div> </div> </div> <div id="multimedia-slick-next-button" style="display: none;"> <span class='icon-caret-right'/> <div class="multimedia-list-item-details"> <div>Up next</div> <div class="next-country-label-content-type ellipsis-line"></div> <div class="next-content-id-content-title clamp-text" data-lines-to-clamp="4"></div> </div> </div> </div> <div class="tutorial-modal aem-GridColumn aem-GridColumn--default--12"> <img id="signin_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-homepage.gif" alt="signin option"/> <img id="menu_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-menu.gif" alt="menu option"/> <img id="suggested_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/suggested.jpg" alt="suggested option"/> <img id="contentmouse_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentmouse.jpg" alt="contentmouse option"/> <img id="displaycontent_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/displaycontent.jpg" alt="displaycontent option"/> <img id="contentpage_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/contentpage.jpg" alt="contentpage option"/> <img id="relatedlink_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/relatedlink.jpg" alt="relatedlink option"/> <img id="prevandafter_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/prevandafter.jpg" alt="prevandafter option"/> <img id="trending_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/trending.jpg" alt="trending option"/> <img id="searchicon_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/searchicon.jpg" alt="searchicon option"/> <img id="search_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-gif="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/gifs/gif-search.gif" alt="search option"/> <img id="feedback_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/feedback.jpg" alt="feedback option"/> <img id="end_option" class="hideslide" src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/clear.gif" data-src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/tutorial/endmessage.jpg" alt="end slide"/> <div class="modal sitetour_pop"> <span class="close-tutModal" aria-label="close modal">✕</span> <div class="modal-background not-close"></div> <div class="modal-content"> <div class="box guide-start"> <h1>Hello and welcome to Viewpoint</h1> <p>Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour" id="domeStartGuideBtn2">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="guideLanguageSelect">START TUTORIAL</button> </div> </div> <div class="box guide-start-2"> <h1>Before we start.</h1> <p>Choose your preferred language below.</p> <div class="tutorial-btns bottomzipp has-text-centered"> <button class="btn btn-primary btn-lg end-tour">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="startEnTutorial">ENGLISH</button> <button class="btn btn-primary btn-lg" id="startFrTutorial">LANGUE FRANÇAISE</button> <button class="btn btn-primary btn-lg" id="startJpTutorial">日本語</button> </div> </div> <div class="box video-container"> <div class="video-wrap"> <video width="100%" height="99%" data-jp-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-Japanese" data-fr-mp4="https://s7d1.scene7.com/is/content/pwcvpprod/VP-French" controls> <source type="video/mp4" class="mp4"/> Your browser does not support the video tag. </video> </div> <button class="btn btn-primary btn-lg end-tour" data-jp-leave-label="チュートリアルを終了" data-fr-leave-label="QUITTER LE TUTORIEL"> LEAVE TUTORIAL </button> </div> </div> </div> <div class="guide-overlay"></div> <div class="sitetour_arrows animated flash"> <div class="sitetour_buttons"> <button class="btn btn-primary btn-lg" id="endGuideBtn" onclick="endTour()">LEAVE TUTORIAL</button> <button class="btn btn-primary btn-lg" id="prevGuideBtn" onclick="prev()"> <span>GO TO PREVIOUS ITEM</span><span class="is-hidden-desktop"><</span></button> <button class="btn btn-primary btn-lg" id="nextGuideBtn" onclick="next()"><span>GO TO NEXT ITEM</span><span class="is-hidden-desktop">></span></button> </div> <div class="sitetour_arrows_cover"> <progress class="sitetour_progress progress" value="" max=""></progress> </div> </div> </div> <!-- ---------- The Sub-topic Modal ---------- --> <div id="sidebysideview" class="modal"> <!-- Modal content --> <section id="sub-topic-details-page" class="sub-topic-details-page"> <!-- <div class="container"> --> <div class="back-sub-topic-details"> <div class="backSearchWithin"> <span class="backtodoc"><span class="icon-submit-arrow"></span>Back to the Original document</span> <span class="non-clickable-text-desktop"><span><span class="non-clickable-text-bold">This view is read only.</span> To access this content, click on <span class="non-clickable-text-bold">"Go to content"</span></span></span> </div> </div> <div class="sub-topic-details-box"> <!-- -----------Left Section----------- --> <div class="sub-topic-details-left"> <div class="left-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="copyToClipboard();" class="icon-link link-tooltip-popout"></a></li> <li> <a href="mailto:?subject= Sharing%20content%20from%20PwC%20Viewpoint%20-%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E&body= %49%20%74%68%6F%75%67%68%74%20%79%6F%75%20%77%6F%75%6C%64%20%66%69%6E%64%20%74%68%69%73%20%63%6F%6E%74%65%6E%74%20%66%72%6F%6D%20%50%77%43%20%56%69%65%77%70%6F%69%6E%74%20%69%6E%66%6F%72%6D%61%74%69%76%65%2E%20%0D%0A%0D%0A%20%53%75%73%74%61%69%6E%61%62%69%6C%69%74%79%20%72%65%70%6F%72%74%69%6E%67%20%61%6E%64%20%68%79%70%65%72%69%6E%66%6C%61%74%69%6F%6E%20%20-%20%20https%3A%2F%2Fviewpoint.pwc.com%2Fdt%2Fgx%2Fen%2Fpwc%2Fin_briefs%2Fin_briefs_INT%2Fin_briefs_INT%2Fsustainability-reporting-and-hyperinflation.html" title="Share via Email" aria-label="Mail" target="_blank"><span class="icon-mail"></span></a> </li> </ul> </span> </div> <div id="left-clone-content" class="left-clone-content"> <!-- Left Section Content --> <div class="sub-loader calloutloader"></div> </div> </div> <!-- -----------Middle Line----------- --> <div class="sub-topic-details-middle"> <div class="spacer-line is-hidden-mobile is-hidden-tablet-only"> <div></div> </div> </div> <!-- -----------Right Section----------- --> <div class="sub-topic-details-right"> <div class="right-title-bar title-bar"> <span class="title-bar-left-side"> </span> <span class="title-bar-right-side"> <ul class="share_icons"> <li><a href="#" id="detailBtn" title="Go to content" class="open-link"><img src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-site-vp/resources/images/open-another-tab-white.svg"/></a></li> <li><a href="javascript:void(0);" data-title="Copy Link" onclick="sideBySideCopyToClipboard(this);" class="icon-link link-tooltip-popout"></a></li> </ul> </span> </div> <div id="right-clone-content" class="right-clone-content"> </div> </div> </div> <!-- </div> --> </section> </div> </div> </div> <script src="/etc.clientlibs/clientlibs/granite/jquery.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-content-page.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-dependencies-vp.min.js"></script> <script src="/etc.clientlibs/pwc-madison/clientlibs/clientlib-base-vp.min.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=2&cb=958338376" async></script></body> </html>