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
Talking GHG: Practical insights on measuring scope 2 emissions
In our fifth episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 4: measure greenhouse gas emissions…
- PwC's accounting podcast
Talking GHG: Practical insights on measuring scope 1 emissions
In the fourth episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 4: measure greenhouse gas…
- PwC's accounting podcast
Talking GHG: Determining operational boundaries
In the third episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 3: determine operational boundaries…
- PwC's accounting podcast
Talking ESG and reducing GHG with a chief sustainability officer
This week, host Heather Horn is joined by a chief sustainability officer (CSO), whose impressive background in paleoclimate geology has propelled her into the…
- PwC's accounting podcast
Equity interest accounting – The measurement alternative and more
We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all…
- PwC's accounting podcast
Talking ESG: Can AI be sustainable?
At the intersection of two trending topics, AI and sustainability, there are a myriad of both costs and benefits to consider. Host Heather Horn is joined by…
- PwC's accounting podcast
Applying the CECL model to financial asset credit losses
We continue our miniseries on loans and investments with a discussion of the current expected credit losses (CECL) impairment model, applicable to a broad…
- PwC's accounting podcast
Talking ESG: Revisiting ESG to enhance value and drive growth
The term “ESG” has been used for over two decades, including in this podcast miniseries title. Host Heather Horn sat down with guest Matt Sekol, Sustainability…
- PwC's accounting podcast
Accounting for loan receivables by corporates
We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include items…
- PwC's accounting podcast
Talking ESG: Using impact accounting to drive decision-making
Impact accounting is the process of attributing monetary value to disparate pools of datapoints across sustainability topics with the intent of creating…
- PwC's accounting podcast
Accounting for debt securities held by corporates
We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations…
- PwC's accounting podcast
Talking GHG: How organizational boundaries shape reporting
In the second episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss how to establish organizational…
- PwC's accounting podcast
Foreign currency accounting – Remeasurement and translation
We continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. Foreign currency measurement is…
- PwC's accounting podcast
Talking GHG: Reporting requirements for greenhouse gas emissions
This week we introduce a miniseries on the building blocks of greenhouse gas (GHG) emissions reporting. To kick off the miniseries, host Heather Horn is joined…
- PwC's accounting podcast
Foreign currency accounting – Determining functional currency
We kick off our miniseries on foreign currency accounting with an episode on determining functional currency, which is the currency of the primary economic…
- PwC's accounting podcast
Stock-based compensation – 5 things for private companies to know
We continue our miniseries on stock-based compensation awards with a focus on 5 important things for private companies to know. This is an area for which the…
- PwC's accounting podcast
Stock-based compensation - 5 things to know about modifications
We kick off our miniseries on stock-based compensation with a focus on 5 important things to know when accounting for modifications to stock-based compensation…
- PwC's accounting podcast
Accounting for the cost of externally marketed software
We kick off our miniseries on software costs. They are accounted for using two different models depending on whether the software is used internally or…
- PwC's accounting podcast
Unraveling the accounting for collaborative arrangements
We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, Collaborative Arrangements) but also…
- PwC's accounting podcast
Talking ESG: Behind the scenes with the ISSB vice chair
This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an…
- PwC's accounting podcast
Modifying a contract? Your revenue recognition may change
We continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract or as part…
- PwC's accounting podcast
IFRS financial performance reporting – The new landscape
This episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation…
- PwC's accounting podcast
Identifying the contract – The first step in recognizing revenue
Our revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get this step…
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Becoming nature positive: Integrating strategy and reporting
Host Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an update on the…
- PwC's accounting podcast
Gross versus net revenue: Is your company the principal or agent?
This episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other words, the…
- PwC's accounting podcast
Determining fair value for business combinations and impairments
This episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss: 1:15 – The meaning of…
- PwC's accounting podcast
The consolidation framework - Identifying a VIE
We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity…
- PwC's accounting podcast
The consolidation framework – Getting started
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable…
- PwC's accounting podcast
Deciphering the accounting for equity-linked instruments
We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments. In this episode, we discuss…
- PwC's accounting podcast
Understanding "mezzanine” equity
Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not…
- PwC's accounting podcast
Accounting for preferred stock from issuance to retirement
We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through…
- PwC's accounting podcast
Talking ESG: The challenge – and promise – of a circular economy
The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet…
- PwC's accounting podcast
Share repurchases – The type of arrangement matters
We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and…
- PwC's accounting podcast
New income tax disclosure requirements – getting ready
This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate…
- PwC's accounting podcast
Identifying embedded leases in your contracts
The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease…
- PwC's accounting podcast
Talking ESG: Building effective sustainability reporting governance
A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, host Heather…
- PwC's accounting podcast
Leasing real estate? What lessees need to know
In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit…
- PwC's accounting podcast
Talking ESG: Role of the C-suite in sustainability reporting
While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in every…
- PwC's accounting podcast
Leases: Brushing up on “day 2” accounting
We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease…
- PwC's accounting podcast
Talking ESG: Building sustainability reporting capacity
The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the…
- PwC's accounting podcast
Lease classification – Finance or operating lease?
This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and operating…
- PwC's accounting podcast
Asset acquisition accounting
We wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heather Horn is…
- PwC's accounting podcast
Long-lived assets held for sale
We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that…
- PwC's accounting podcast
Impairment of long-lived assets held and used
Got property, plant, and equipment? We’ve got you covered with a miniseries that explores the key judgments and complexities on the topic. We kick off with the…
- PwC's accounting podcast
A primer on GHG emissions reporting
The GHG Protocol has been one of the most widely used sustainability reporting frameworks for companies reporting GHG emissions information. With the evolution…
PwC's accounting podcastPresenting restricted cash
We continue our podcast series focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief…
- PwC's accounting podcast
Presenting the balance sheet – to net or not to net
We continue our month of podcasts focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief…
- PwC's accounting podcast
The consolidation framework – Determining the primary beneficiary
We conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to…
- PwC's accounting podcast
CSRD spotlight: Basics of reporting boundaries
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With…
- PwC's accounting podcast
Presenting discontinued operations
We continue our month of podcasts focused on financial statement presentation. In this episode, host Heather Horn sits down with Jay Seliber, a partner in…
- PwC's accounting podcast
Presenting the income statement
We continue our month of podcasts focused on financial statement presentation hot topics. In this episode, host Heather Horn sits down with Pat Durbin, a…
- PwC's accounting podcast
Presenting earnings per share (EPS)
We kick off another month of podcasts, this time focused on financial statement presentation hot topics. Drumroll please... This week we are presenting EPS. In…
- PwC's accounting podcast
How GRI is addressing the challenges of global reporting
Even as mandatory sustainability reporting regulations near effective dates in jurisdictions around the world, voluntary reporting remains an important part of…
- PwC's accounting podcast
Talking ESG: New insights from the UK's mandatory TCFD reporting
The Task Force on Climate-related Financial Disclosures (TCFD) framework serves as a foundation for the major ESG disclosure frameworks, and also the basis for…
- PwC's accounting podcast
CSRD spotlight: Demystifying the double materiality assessment
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With…
- PwC's accounting podcast
CSRD spotlight: Making an informed decision on how to report
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With…
- PwC's accounting podcast
Talking ESG: How technology enables reporting agility
As effective dates for sustainability reporting requirements inch closer, companies face pressure to stand up reporting workstreams before it is too late. With…
- PwC's accounting podcast
Talking ESG: TNFD launches a final nature reporting framework
The Taskforce on Nature-related Financial Disclosures (TNFD) released its final disclosure recommendations for nature-related dependencies, impacts, risks and…
- PwC's accounting podcast
Earnings per share: 5 things you need to know
Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC’s National office, is taking over the podcast to share insights on financial instruments…
- PwC's accounting podcast
Convertible instruments: 5 things you need to know
Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC’s National office, is taking over the podcast to share insights on financial instruments…