Shows / PwC's accounting podcast
PwC's accounting podcast
Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.
Episodes
- PwC's accounting podcast
Sustainability now—Real-world perspectives on business value
How are companies putting sustainability into practice to create business value? Nicole Vadori, Head of Enterprise Sustainability at TD Bank Group, shares her…
- PwC's accounting podcast
FASB standard setting—Your cheat sheet to what's ahead in GAAP
While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before year end and other…
- PwC's accounting podcast
Sustainability now—Connecting strategy to business value
Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how…
- PwC's accounting podcast
Software costs and revenue recognition in the age of AI
Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development…
- PwC's accounting podcast
Infrastructure resilience amid geopolitical shifts and AI growth
Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply…
- PwC's accounting podcast
Finance teams and audit committees: Building a stronger dialogue
Finance and management teams play an important role in helping audit committees stay informed, focused, and prepared in a fast-changing business environment…
- PwC's accounting podcast
Back to basics: Interim tax provisions
Interim income tax accounting can be complex, but it starts with a foundational concept: estimating the annual effective tax rate (AETR). In this episode, we…
- PwC's accounting podcast
Navigating tariff uncertainty: Refunds, enforcement, and accounting
Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds…
- PwC's accounting podcast
Back to basics: Consolidation–Presentation and disclosure
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how…
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Back to basics: Consolidation—Determining the primary beneficiary
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable…
- PwC's accounting podcast
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key…
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Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest…
- PwC's accounting podcast
Environmental credits: Understanding new FASB guidance
Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting…
- PwC's accounting podcast
Sustainability now: “Clearing the air” on GHG–August 2026
GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in…
- PwC's accounting podcast
California’s new cybersecurity audit requirements – Are you ready?
New cybersecurity audit requirements under the California Consumer Privacy Act (CCPA) establish a recurring, independent assessment of certain organizations’…
- PwC's accounting podcast
Sustainability now: What draft ESRS-40a mean for non-EU groups
Certain non-EU groups may not be in scope of ESRS but will need to comply with new EU reporting standards that are under development now (draft ESRS-40a)…
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Sustainability now: Revised ESRS—Simplifications explained
The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new reporting…
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SEC now: Recent developments shaping today’s landscape
SEC reporting and regulatory developments continue to move quickly. Proposals addressing semiannual reporting, filer status, and registered offerings could…
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Convertible debt accounting: Making sense of complex terms
Convertible debt can offer an issuer a lower-cost financing alternative, but the accounting can be complex depending on the instrument’s terms, settlement…
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Debt restructuring: Accounting for borrowers
Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest rate…
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Beyond debt: Accounting for other liability-classified arrangements
Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted…
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Current or noncurrent? Getting debt classification right
Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode…
- PwC's accounting podcast
Disaggregated expense disclosures: Don’t roll the DISE
The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income…
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Setting the standard: FASB activity in 2026
FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity…
- PwC's accounting podcast
Governance beyond the boardroom: Insights for finance leaders
In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect information, risk…
- PwC's accounting podcast
Sustainability now: “Clearing the air” on GHG Protocol updates
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol continues to evolve as companies prepare for…
- PwC's accounting podcast
SEC semiannual reporting proposal: Cutting quarters, not corners
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The SEC’s proposal to allow optional semiannual reporting…
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Sustainability now: Operationalizing the ISSB standards
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Reporting in accordance with the IFRS® Sustainability…
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IFRS in focus: New guidance and issues shaping 2026 reporting
International Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflicts, changing tariff…
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Sustainability now: Energy tax credits and the FEOC rule
Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy…
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Government grants: Understanding new FASB guidance
Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and…
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OECD Pillar Two: Tax implications for US multinationals
The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are…
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How will US public policy shape business in 2026?
The US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., including tariffs, AI…
- PwC's accounting podcast
Derivative vs. revenue: Key impacts of new FASB guidance
ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB…
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Hedge accounting: How new guidance will impact your risk strategy
In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview…
- PwC's accounting podcast
Sustainability now: GHG Protocol update—Scope 3 and more
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. In this episode, we explore the latest on potential GHG…
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Tariff uncertainty: Business and financial reporting impacts
The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act…
- PwC's accounting podcast
Sustainability now: Balancing GHG scope 2 ambition and practicality
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol’s proposed updates to its guidance on scope 2…
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Sustainability now: Preparing for the energy grid of tomorrow
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Energy demand is rising at a pace few anticipated, driven by…
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Sustainability now: EU reporting—What’s settled, what’s evolving
On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the…
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Sustainability now: What’s next for California climate reporting?
California’s climate disclosure laws are entering a critical phase as key compliance deadlines approach. SB 253 (the Climate Corporate Data Accountability Act)…
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Replay - SEC now: Today’s landscape and recent developments
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. It’s that time of year, with many focused on year-end…
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Replay: Reporting reset–Presentation fundamentals
It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of…
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Year-end toolkit: Strengthening audit committee collaboration
We continue our year-end toolkit series with insights on key areas of the year-end accounting and reporting process. Today’s episode focuses on the finance…
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Year-end toolkit: Cash flow classification
We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the…
- PwC's accounting podcast
Deals outlook 2026: Preparing finance teams for what’s ahead
As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the…
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Year-end toolkit: Materiality assessments
In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both…
- PwC's accounting podcast
Year-end toolkit: Accounting and reporting reminders for 2026
This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders…
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SEC now: Revenue 2025 comment letter trends
In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors…
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SEC now: MD&A 2025 comment letter trends
We continue our SEC-focused series with a discussion of management’s discussion and analysis (MD&A), a topic that remains a consistent focus in SEC staff…
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Key takeaways from the AICPA & CIMA Conference
In this episode, we debrief the 2025 AICPA Conference in Washington, DC, highlighting key takeaways including perspectives from SEC Chairman Paul Atkins and…
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SEC now: Segments 2025 comment letter trends
We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adoption of…
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Sustainability now: Inside the GHG Protocol’s Scope 2 changes
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The GHG Protocol has released its long-awaited proposed updates…
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SEC now: 2025 comment letter trends on transactions
We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our…
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SEC now: Non-GAAP 2025 comment letter trends
We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statements and…
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Sustainability now: Rethinking energy cost
The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it’s often misunderstood…
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Sustainability now: Modernizing the GHG Protocol
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we take a closer look at the modernization of…
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FASB's new software cost guidance
In this episode, we explore the FASB’s new software cost guidance and its impact on accounting for internal‑use software—what’s in scope, how to evaluate the…
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Sustainability now: GHG reporting trends and challenges
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Greenhouse gas (GHG) reporting continues to evolve, with…
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Going for a spin: Accounting and reporting for spinoffs
In today’s episode, we unpack the complexities of spinoff transactions and their accounting implications. From identifying spinoffs to addressing key financial…