PwC's accounting podcast
Kanal Detayları
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.
Son Bölümler
339 bölüm
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 tarif...
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...
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...
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 poten...
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 P...
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 guid...
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 anticipat...
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 t...
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 Accountabi...
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 ye...
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 co...
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 fi...
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 t...
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...
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...
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 r...
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 inv...
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 st...
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 Atki...
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 adopt...
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 p...
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 divestitu...
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...
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 misun...
SEC now: Today’s landscape and recent developments
In this episode, we kick off a new SEC-focused series with an overview of current developments shaping SEC reporting. Our guests unpack recent leaders...
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 mo...
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 evalu...
SEC to revisit quarterly reporting: Pros, cons, and what’s ahead
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
The SEC is revisiting how often public companies...
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 evol...
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...
Sustainability now: Inside the GHG Protocol’s scope 3 update
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, host Heather Horn is joined by...
Sale of a business – Held for sale criteria, disc ops, and more
In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial consid...
Sustainability now: Transition plans meet business strategy
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, host Heather Horn sat down with...
Crypto assets – Accounting for stablecoins, staking, and lending
In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the a...
Crypto assets – Accounting and reporting foundations
Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market develo...
The global impact of Europe’s accounting evolution
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
This week, host Heather Horn is joined by Eelco...
Sustainability now: Proposed changes to EU reporting standards
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we continue our series on the E...
Sustainability now: Where sustainability and strategy meet
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we explore insights from PwC’s...
PCAOB changes ahead – What they mean for auditors and preparers
Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the pote...
Accounting for US tax reform - One Big Beautiful Bill Act and more
As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax C...