PwC's accounting podcast
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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.
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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 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...
Sustainability now: A primer on California climate reporting
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
California’s climate reporting is coming, but ma...
Financial asset transfers – Accounting fundamentals
In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifie...
Sustainability now: The EU Taxonomy Regulation gets simplified
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we break down the amendments to...
Sustainability now: Energy credits after the beautiful bill
The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these inc...
Who’s the accounting acquirer? Navigating new bus com guidance
In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination...
Sustainability now: EU Omnibus in motion – August 2025 update
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
Recent weeks have brought notable progress on th...
Revenue accounting reset - Presentation and disclosure
We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement...
Revenue accounting reset – Consideration payable to a customer
We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions,...
Revenue accounting reset – Variable consideration
We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex elemen...
Revenue accounting reset – Recognizing revenue
We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we...
Lease accounting reset - Embedded leases
We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inve...
Lease accounting reset – Variable rents
We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and...
Sustainability now: ISSB clarifying greenhouse gas disclosures
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we highlight the proposed amend...
Lease accounting reset - Modifications and terminations
We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a...
Sustainability now: EU Omnibus in motion – June 2025 update
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
The European Commission’s Omnibus package contin...
Lease accounting reset - Presentation and disclosure
We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break dow...
Finance transformation in the age of AI
In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what...
Inside SEC reporting: Today’s SEC landscape
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused...
Sustainability now: Powering through the energy transition
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of...