PwC's accounting podcast
518 episodes - English - Latest episode: 5 days ago - ★★★★★ - 75 ratingsListen 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.
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Episodes
Talking ESG: Building effective sustainability reporting governance
April 18, 2024 18:00 - 32.4 MBA critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, host Heather Horn sits down with Stephen Parker and Matt DiGuiseppe of PwC’s Governance Insights Center to discuss the new regulatory environment and what it means for board members looking to discharge their oversight responsibilities effectively and management looking to get the board ready. In this episode, we discuss: 2:21 - Reactions to new ...
Leasing real estate? What lessees need to know
April 16, 2024 18:00 - 24.2 MBIn 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 arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases. In this episode, we discuss: 03:25 - Lease incentives 08:23 - Distinguishing between lessee and lessor assets 11:28 - Accounting for lessee assets 13:50 - Accounting for lessor assets 17:20 - Determination of the le...
Talking ESG: Role of the C-suite in sustainability reporting
April 11, 2024 18:00 - 29.8 MBWhile the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in every industry to take a holistic approach to disclosure – whether mandatory or voluntary. In this episode, host Heather Horn sits down with Marc Siegel, PwC National Office partner, for a discussion of the key focus areas and action steps for C-suite executives as they ready their companies for the future of global sustainability reporting. In...
Leases: Brushing up on “day 2” accounting
April 09, 2024 18:00 - 24.9 MBWe continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments. In this episode, you’ll hear a discussion of: 01:18 - Events requiring remeasurement 02:17 - Full lease remeasurements 06:19 - Partial lease remeasurements 7:47 - Lease term and purchase option remeasurements 13:44 - Lease modification remeasurements 21:34 - Subleasing arrangements 25:58 - A refresher on ROU asset i...
Talking ESG: Building sustainability reporting capacity
April 04, 2024 18:00 - 27 MBThe International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the organization’s goal of achieving a comprehensive global baseline of sustainability disclosures. But implementing such a global baseline effectively goes beyond simply setting standards – it requires a new set of capabilities, infrastructure, knowledge, and talent in economies around the world. New sustainability reporting requirements in ju...
Lease classification – Finance or operating lease?
April 02, 2024 18:00 - 32.6 MBThis first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and operating leases and discuss the criteria for classifying leases. In this episode, you’ll hear: 3:30 - An overview of the key differences between finance and operating leases, including expense recognition and cash flow classification 5:15 - A discussion of how to determine if a lease should be classified as finance or operating including: ...
Talking ESG: Operationalizing global reporting requirements
March 28, 2024 18:00 - 31.4 MBCompanies around the world are now facing the difficult task of operationalizing multiple sustainability reporting regulations, and doing so within an unprecedented timeline. How are they managing the pressures? In this episode, host Heather Horn sat down with Alan McGill, PwC UK’s Sustainability Reporting, Measurements, and Assurance Leader, to illuminate some of the ways that companies are most effectively navigating the current regulatory landscape. In this episode, we discuss: 2:45 - ...
Asset acquisition accounting
March 26, 2024 18:00 - 41.3 MBWe wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heather Horn is joined by PwC National Office partners Matt Sabatini and Alexander Martin who team up to share their knowledge and insights on this topic. In this episode, you’ll hear: 04:41 – A discussion of how to determine whether a transaction is an asset acquisition or a business combination 24:26 – An explanation of the asset acquisition acc...
Decoding the SEC rules’ new GHG emissions reporting requirements
March 21, 2024 21:00 - 28.5 MBThe SEC’s new climate-related disclosures rules include new required disclosures on greenhouse gas (GHG) emissions reporting and assurance will be required. In this episode, host Heather Horn sits down with Marcin Olewinski, a Trust Solutions partner, to unpack the key GHG emissions reporting requirements in the SEC’s new rules and to share insights for companies navigating the intersection among regulatory reporting requirements globally. In this episode, you’ll hear: 2:20 - An overview ...
The quarter close - Q1 2024 audio version
March 20, 2024 18:00 - 22.3 MBThe SEC’s final climate rule may be the headline news; however, companies shouldn’t lose sight of other requirements impacting first quarter reporting. As we kick off a new year, use our “cheat sheet” summary to keep track of new accounting guidance effective in 2024. In addition, Pillar Two tax legislation is now effective in several jurisdictions around the world and we discuss the implications. Marking a significant milestone in sustainability reporting, the SEC voted on March 6 to fina...
Impairment of long-lived assets held for sale
March 19, 2024 18:00 - 18.5 MBWe continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that are held for sale, from impairment to accounting for the sale of non-financial assets. Host Heather Horn is once again joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to walk through specific considerations and complexities on this topic. In this episode, you’ll hear: 00:22 – An overview of the impairment model...
Long-lived assets held for sale
March 19, 2024 18:00 - 18.5 MBWe continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that are held for sale, from impairment to accounting for the sale of non-financial assets. Host Heather Horn is once again joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to walk through specific considerations and complexities on this topic. In this episode, you’ll hear: 00:22 – An overview of the impairment model...
Impairment of long-lived assets held and used
March 14, 2024 18:00 - 20.9 MBGot 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 impairment of long-lived assets that are held and used. Host Heather Horn is joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to break down what is important. In this episode, you’ll hear: 00:28 - An overview of long-lived asset impairments and how asset classes are relevant 03:17 - A refresher on how to iden...
Impairment of long-lived assets
March 14, 2024 18:00 - 20.9 MBGot 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 impairment of long-lived assets that are held and used. Host Heather Horn is joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to break down what is important. In this episode, you’ll hear: 00:28 - An overview of long-lived asset impairments and how asset classes are relevant 03:17 - A refresher on how to iden...
SEC climate-related disclosure rules: what you need to know
March 12, 2024 18:00 - 36 MBIn this episode, host Heather Horn sits down with Kyle Moffatt, PwC’s Professional Practice leader, and PwC National Office partners Kevin Vaughn and Valerie Wieman to break down the much-anticipated SEC climate-related disclosures rules. For more information on the SEC climate-related disclosure rules, refer to our In brief publication. Note: On March 15, 2024, the US Court of Appeals for the Fifth Circuit temporarily stayed the rules. Next steps, including the timing and location of a ...
A primer on GHG emissions reporting
March 07, 2024 19:00 - 27.2 MBThe GHG Protocol has been one of the most widely used sustainability reporting frameworks for companies reporting GHG emissions information. With the evolution of the sustainability reporting landscape, including the adoption of regulatory sustainability reporting frameworks both in the United States and globally, the criticality of GHG emissions information and the GHG Protocol is reinforced by its incorporation in the primary sustainability reporting frameworks. In this episode, host Heat...
Presenting restricted cash
March 05, 2024 19:00 - 25.1 MBWe continue our podcast series focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief Accountant in PwC’s National Office leading our financial instruments team, for a refresher on restricted cash – a focus area due to its impact on liquidity and the recent statement from the SEC Chief Accountant on the cash flow statement. Together, they break down the judgments in identifying and presenting restricted cash. In this episode...
CSRD spotlight: The green taxonomy for financial institutions
February 29, 2024 19:00 - 24.8 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, this week Heather Horn is joined by PwC Netherlands partner Kees-Jan de Vries to discuss the topic of the EU’s green taxonomy disclosures for financial institutio...
Presenting the balance sheet – to net or not to net
February 27, 2024 19:00 - 17.7 MBWe continue our month of podcasts focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief Accountant in PwC’s National Office leading our financial instruments team, for a refresher on a topic that is fundamental to financial reporting for its impact on financial statement ratios – balance sheet offsetting. Together, they break down the complexities involved in determining whether and how to offset balance sheet amounts. In ...
CSRD spotlight: Basics of reporting boundaries
February 22, 2024 19:00 - 26.7 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, this week Heather Horn is joined by Peter Flick and Nina Schäfer to discuss the topics of reporting boundaries and other common CSRD implementation questions comp...
Presenting discontinued operations
February 20, 2024 19:00 - 27.5 MBWe 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 National Office specializing in business combinations, to share insights on the accounting and reporting considerations for discontinued operations. Together, they unpack the judgments and practical challenges in navigating discontinued operations, an area of increased focus given the current economic environment in which many compa...
ISSB: The latest in global adoption of its standards
February 15, 2024 19:00 - 20.9 MBThe International Sustainability Standards Board (ISSB) issued final IFRS® Sustainability Disclosure Standards (SDS) in June of 2023. Multiple jurisdictions around the world have signaled their intent to adopt the new standards, including some with fulsome legislative or regulatory proposals. To capture the latest updates regarding the adoption of ISSB standards, Heather Horn sat down with Katie Woods, PwC UK Senior Director, to discuss measures advancing the standards in specific jurisdict...
Presenting the income statement
February 13, 2024 19:00 - 32.4 MBWe continue our month of podcasts focused on financial statement presentation hot topics. In this episode, host Heather Horn sits down with Pat Durbin, a deputy chief accountant in PwC’s National Office, and Felix Perez, a partner in PwC’s National Office specializing in SEC reporting, to discuss the significance of income statement presentation to the investor community and standard setters. Together, they break down key areas of judgment and the practical challenges involved in income st...
Investors want a credible sustainability strategy — and reporting
February 08, 2024 20:00 - 26.6 MBInvestors today want to better understand how companies are managing crises and staying resilient, while creating and protecting long-term value in today’s fracturing world. They are looking closely at two areas—emerging technology and sustainability—to gauge whether companies can seize opportunities for reinvention and business transformation, or whether they will instead succumb to rivals. That’s according to PwC’s most recent Global Investor Survey, which is now in its third consecutiv...
Presenting earnings per share (EPS)
February 06, 2024 19:00 - 21.3 MBWe kick off another month of podcasts, this time focused on financial statement presentation hot topics. Drumroll please... This week we are presenting EPS. In this episode, host Heather Horn sits down with John Horan, PwC National Office managing director, to discuss the significance of earnings per share (EPS), focusing on the practical challenges and judgments involved in this not-so-simple, but very closely-watched, computation. In this episode, you’ll hear: 00:56 - The significance o...
How GRI is addressing the challenges of global reporting
February 01, 2024 19:00 - 33.2 MBEven as mandatory sustainability reporting regulations near effective dates in jurisdictions around the world, voluntary reporting remains an important part of many companies’ disclosures. With more than 10,000 companies around the world using its standards, the Global Reporting Initiative (GRI) remains a key standard setter in the impact reporting space. Today’s guest makes the case that there are myriad benefits to voluntary reporting – not the least of which is preparation for mandatory ...
Getting ready for OECD Pillar Two
January 30, 2024 19:00 - 34 MBThis week, we begin a collaboration with another popular PwC podcast. Host Heather Horn is joined by Doug McHoney, PwC International Tax Services Global Leader and host of the “Cross-border Tax Talks” podcast. Doug shares insights on the revolutionary new global tax system — the Organisation for Economic Cooperation and Development (OECD) Pillar Two framework — and its impact on companies worldwide. The objective of Pillar Two is for large multinational enterprises to pay a minimum level of...
2023 Year-end toolkit: Lessons learned from SEC enforcement
January 25, 2024 19:00 - 22.1 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. This week, host Heather Horn is joined by Pete Driscoll, PwC National Office partner, to break down the SEC’s 2023 enforcement action results, which set a record with 784 enforcement actions filed in 2023. Pete unpacks the themes and trends within those enforcement actions and shares advice on what companies can do to avoid some common pitfalls. Listene...
2023 Year-end toolkit: Conquering the statement of cash flows
January 23, 2024 19:00 - 36.9 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kevin Vaughn, PwC National Office partner, sits down with Suzanne Stephani, PwC National Office director, to discuss the significance of the statement of cash flows, focusing on the practical challenges and judgments involved in the classification of cash flows. In this episode, you will hear: 2:05 - Frequent challenges and r...
2023 Year-end toolkit: Balance sheet classification of debt
January 18, 2024 19:00 - 22.4 MBIn each episode of ourYear-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kevin Vaughn, PwC National Office partner, sits down with Suzanne Stephani, PwC National Office director, to discuss the judgments and complexities involved in the balance sheet classification of debt, focusing on the challenges arising more frequently in today’s macroeconomic environment. In this episode, you will hear: 1:26...
Why digitally tagged reporting is critical in 2024 and beyond
January 16, 2024 18:00 - 39 MBXBRL is an open international standard for digital business reporting that allows information to move between organizations rapidly and with accuracy. While XBRL is a mature component of today’s financial reporting ecosystem, a shared digital reporting language may also be critical for the future of sustainability reporting. In this episode, host Heather Horn sits down with John Turner, CEO of XBRL International, the global consortium that manages and promotes XBRL, to discuss the framewo...
2023 Year-end toolkit: Navigating materiality assessments
January 11, 2024 19:00 - 18.4 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kyle Moffatt, PwC National Office Professional Practice leader, sits down with PwC’s US Trust Solutions Quality Management leader, Michael Mullen, to help us navigate materiality judgments in a challenging financial environment. In this episode, you’ll hear: 2:10 - A discussion of the guiding principles of SAB 99 and its imp...
Audio: European Union regulations beyond CSRD
January 10, 2024 20:00 - 42.4 MBThe European Green Deal is a package of policy initiatives introduced by the European Commission (EC) in December 2019 with objectives to achieve “no net emissions of greenhouse gases by 2050, economic growth decoupled from resource use, and no person and no place left behind.” Many companies are already focused on one aspect of the Green Deal — the Corporate Sustainability Reporting Directive (CSRD). But the CSRD is far from the only EU regulation needing immediate attention. This audio com...
2023 Year-end toolkit: Elevating your audit committee meeting
January 09, 2024 19:00 - 24.3 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kyle Moffatt, PwC National Office Professional Practice leader, sits down with Stephen Parker, a partner in PwC’s Governance Insights Center, to discuss the ways that finance teams can effectively communicate with those charged with governance and share insights on key areas of focus for audit committees. In this episode, yo...
2023 Year-end toolkit: Key SEC reporting reminders
January 04, 2024 19:00 - 37.1 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. In this episode, guest host Kyle Moffatt, PwC National Office Professional Practice leader, sits down with PwC National Office leader Tim Carey and PwC National Office partner Kevin Vaughn to discuss rulemaking priorities and provide helpful reminders for public companies navigating SEC developments as they head into year end. 4:08 - The active pace of ...
2023 Year-end toolkit: Key accounting and reporting reminders
January 02, 2024 19:00 - 40.2 MBIn each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. To kick off the series, guest host Valerie Wieman, PwC National Office partner, welcomes three of our deputy chief accountants to discuss what is top of mind for each of them this year end. In this episode, you will hear discussion of: 3:41 - Contingent consideration in a business combination, including the impact on the statement of cash flows 6:20...
CSRD spotlight: Navigating challenges in value chain reporting
December 21, 2023 19:00 - 30.4 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, this week we dive into a core component of reporting under the directive: the value chain. The CSRD will extend reporting to a company’s direct and indirect bus...
2023 SEC comment letter trends: Segments, today and tomorrow
December 19, 2023 19:00 - 34.5 MBIn each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, guest host Kevin Vaughn, a partner in PwC’s National Office, sat down with fellow PwC National Office partner Jay Seliber to discuss the latest trends in SEC comment letters on segment reporting and share insights on the FASB’s new segment reporting standard. In this episode, you’ll hear: 2:05 - An overview of t...
The quarter close - fourth quarter 2023
December 14, 2023 23:00 - 26.8 MBIn the fourth quarter 2023 edition of The quarter close, we provide year-end reminders on perennial favorites, including SEC reporting, income taxes, and the statement of cash flows. We also provide the latest on sustainability reporting and the FASB’s standard-setting activities. Read or listen to The quarter close for these and other relevant accounting and reporting topics you should consider as 2023 comes to a close. Transcripts available upon request for individuals who may need a disa...
CSRD spotlight: Investor perspectives on sustainability disclosures
December 14, 2023 19:00 - 33.8 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, in this episode we discuss how the investor community views and benchmarks sustainability requirements. This week, host Heather Horn is joined by Claire Berthie...
2023 SEC comment letter trends: MD&A
December 12, 2023 19:00 - 21.3 MBIn each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn is joined by PwC National Office partner Ryan Spencer to discuss the continued focus in SEC comment letters on Management’s Discussion and Analysis (MD&A) and share insights for preparers on how to avoid the common pitfalls. In this episode, you’ll hear: 0:52 - An overview of the trends in com...
CSRD spotlight: Updates on the EU's green regulatory landscape
December 07, 2023 19:00 - 38.9 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. This week we zoom out to review the broader landscape of EU regulations. Introduced as a result of the European Green Deal strategic policy initiative, these regulations will have impacts o...
2023 SEC comment letter trends: Business combinations
December 05, 2023 19:00 - 23.4 MBIn each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn is joined by PwC Deputy Chief Accountant Beth Paul to discuss the rise in SEC comment letters on business combinations and share insights for preparers on how to avoid the common pitfalls. In this episode, you’ll hear: 2:35 - Insights into the increase in comment letters related to business com...
Talking ESG: New insights from the UK's mandatory TCFD reporting
November 30, 2023 19:00 - 33.2 MBThe Task Force on Climate-related Financial Disclosures (TCFD) framework serves as a foundation for the major ESG disclosure frameworks, and also the basis for the California SB 261 climate disclosure rules recently signed into law. The UK first mandated reporting under the TCFD for listed companies beginning in 2021, and as such, there are two years of reports and insights available in 2023. In today’s podcast, host Heather Horn sat down with Mark O’Sullivan, PwC UK’s Head of Corporate R...
2023 SEC comment letter trends: Revenue
November 28, 2023 19:00 - 27.5 MBIn each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn sat down with PwC National Office partner Mike Coleman to discuss common issues noted in the SEC staff’s comments on revenue, and why it consistently remains a top area of focus. In this episode, you’ll hear: 2:03 - An overview of comment letter themes related to revenue and a discussion of the ...
CSRD spotlight: Demystifying the double materiality assessment
November 22, 2023 12:00 - 34 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, this week we discuss the topic of “double materiality,” which represents the intersection between impact materiality and financial materiality. In this episode, ...
2023 SEC comment letter trends: non-GAAP measures
November 21, 2023 19:00 - 28.2 MBIn each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn sat down with PwC National Office partner Kevin Vaughn to discuss the SEC staff’s continued focus on non-GAAP measures, the area with the highest number of comments. In this episode, you’ll hear: 3:06 - The significance of non-GAAP measures and why they continue to be a focus area for the SEC 7...
CSRD spotlight: Hot topics in the EU's green taxonomy
November 16, 2023 19:00 - 36.9 MBThe European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our CSRD series, this week we dive deeper into the EU’s “green” taxonomy regulation, which requires disclosure of certain metrics related to a company’s environmentally sustainab...
Audio: California’s not waiting for the SEC’s climate disclosure rules
November 15, 2023 19:00 - 24.8 MBOn October 7, 2023, California Governor Gavin Newsom signed into law two landmark climate-disclosure bills that are poised to change the landscape of climate reporting in the United States. Over 10,000 US companies - including both public and private companies as well as subsidiaries of non-US headquartered companies - will be subject to the climate disclosure requirements in the near term. In this episode, podcast host Heather Horn brings you an audio version of our publication covering th...
What’s trending in 2023 SEC comment letters
November 14, 2023 19:00 - 32.3 MBWith year-end reporting around the corner, we kick off our 2023 SEC comment letter trends series, in which our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, Heather Horn is joined by Kyle Moffatt, PwC National Office Professional Practice Leader, to share an overview of the 2023 comment letter trends, a breakdown of the SEC’s review process, and insights into the SEC staff’s key priorities. In this episode, you’ll hear: 2:...