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
381 episodes
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 boundaries. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and ...
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44:04
The quarter close – Q3 2024 audio version
PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting.The adoption of the new segment reporting guidance is just around the corner for many public companies. As ...
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25:03
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 the process by which an entity expresses transactions whose terms are ...
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46:19
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 by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a senior manager in PwC...
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33:58
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 environment in which a distinct and separable operation operates.In this episode...
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47:40
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 accounting tends to be more complicated for nonpublic companies. In this ...
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38:08
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 awards.In this episode, we discuss:2:40 – How to determin...
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27:50
Accounting for internal-use software costs
We continue our miniseries on software costs. They are accounted for using two different models depending on whether the software is used internally or externally. In this episode, we discuss the internal-use model applicable to software develo...
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35:53
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 externally. In this episode we focus on the external use model applicable to software to be ...
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39:35
Global elections: What impacts can companies expect?
Named the year of global elections, 2024 will see more than 50 countries with over half of the world’s population exercise their right to vote. On today’s episode, host Heather Horn reunites with Craig Stronberg from PwC Intelligence to discuss...
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38:27
SEC reporting roundup
This episode is your one-stop shop covering the latest reporting and rulemaking developments at the SEC. With almost 40 years of combined experience at the SEC, our guests, National Office partners Kyle Moffatt and Kevin Vaughn, share their ins...
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49:11
Talking ESG: Inflation Reduction Act – act now, anticipate tomorrow
There continues to be a significant amount of activity at a high velocity as it relates to the Inflation Reduction Act (IRA). In this episode, host Heather Horn welcomes back Matt Haskins, principal in PwC's Washington National Tax Services gro...
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40:29
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 often interacts with other guidance, including that on revenue from contracts w...
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44:21
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 inside look into the ISSB’s workplan, new projects, and new strategic relationships. She a...
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42:50
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 of the existing contract, depending on the nature of the modification.In thi...
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31:39
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 and disclosure in financial statements, with a focus on updates to the income stateme...
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38:55
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 right to appropriately apply the model for recognizing revenue. In this ...
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41:11
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 work of PwC’s Centre for Nature Positive Business and discuss the relationship between...
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33:43
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 principal in a transaction records revenue on a gross basis and the agent records re...
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36:08
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 “fair value” in financial reporting5:55 – Valuation consideration...
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52:12
Talking ESG: A deep dive into PwC’s global CSRD survey results
In June 2024, PwC released its 2024 Global Corporate Sustainability Reporting Directive (CSRD) survey, which covers a variety of topics on the current state of companies...
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43:12
Making crypto assets less cryptic – Recent accounting developments
This episode covers the latest developments in the world of crypto assets from the current landscape to the regulatory environment to the accounting. In this episode, we discuss: 4:13 – An overview of the market...
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47:14
The quarter close - Q2 2024 audio version
PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting.We begin this edition of The quarter close with a mid-year check-in on SEC comment letter trends. Spoiler a...
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27:19
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 consolidate the VIE. In this episode, we discuss:3:15 – Determining whic...
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31:10
Talking ESG: Is your CSRD implementation on track?
In this podcast, host Heather Horn sits down with Emily Kirsch, a director in PwC's sustainability practice, to discuss how companies are approaching the Corporate Sustainability Reporting Directive (CSRD) implementation process. The clock is t...
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37:36