All Episodes
PwC's accounting podcast — 235 episodes
Current or noncurrent? Getting debt classification right
Disaggregated expense disclosures: Don’t roll the DISE
Setting the standard: FASB activity in 2026
Governance beyond the boardroom: Insights for finance leaders
Sustainability now: “Clearing the air” on GHG Protocol updates
SEC semiannual reporting proposal: Cutting quarters, not corners
Sustainability now: Operationalizing the ISSB standards
IFRS in focus: New guidance and issues shaping 2026 reporting
Sustainability now: Energy tax credits and the FEOC rule
Government grants: Understanding new FASB guidance
OECD Pillar Two: Tax implications for US multinationals
How will US public policy shape business in 2026?
Derivative vs. revenue: Key impacts of new FASB guidance
Hedge accounting: How new guidance will impact your risk strategy
Sustainability now: GHG Protocol update—Scope 3 and more
Tariff uncertainty: Business and financial reporting impacts
Sustainability now: Balancing GHG scope 2 ambition and practicality
Sustainability now: Preparing for the energy grid of tomorrow
Sustainability now: EU reporting—What’s settled, what’s evolving
Sustainability now: What’s next for California climate reporting?
Replay - SEC now: Today’s landscape and recent developments
Replay: Reporting reset–Presentation fundamentals
Year-end toolkit: Strengthening audit committee collaboration
Year-end toolkit: Cash flow classification
Deals outlook 2026: Preparing finance teams for what’s ahead
Year-end toolkit: Materiality assessments
Year-end toolkit: Accounting and reporting reminders for 2026
SEC now: Revenue 2025 comment letter trends
SEC now: MD&A 2025 comment letter trends
Key takeaways from the AICPA & CIMA Conference
SEC now: Segments 2025 comment letter trends
Sustainability now: Inside the GHG Protocol’s Scope 2 changes
SEC now: 2025 comment letter trends on transactions
SEC now: Non-GAAP 2025 comment letter trends
Sustainability now: Rethinking energy cost
Sustainability now: Modernizing the GHG Protocol
FASB's new software cost guidance
SEC to revisit quarterly reporting: Pros, cons, and what’s ahead
Sustainability now: GHG reporting trends and challenges
Going for a spin: Accounting and reporting for spinoffs
Sustainability now: Inside the GHG Protocol’s scope 3 update
Sale of a business – Held for sale criteria, disc ops, and more
Sustainability now: Transition plans meet business strategy
Crypto assets – Accounting for stablecoins, staking, and lending
Crypto assets – Accounting and reporting foundations
The global impact of Europe’s accounting evolution
Sustainability now: Proposed changes to EU reporting standards
Sustainability now: Where sustainability and strategy meet
PCAOB changes ahead – What they mean for auditors and preparers
Accounting for US tax reform - One Big Beautiful Bill Act and more
Financial asset transfers – Accounting fundamentals
Sustainability now: The EU Taxonomy Regulation gets simplified
Sustainability now: Energy credits after the beautiful bill
Who’s the accounting acquirer? Navigating new bus com guidance
Sustainability now: EU Omnibus in motion – August 2025 update
Revenue accounting reset - Presentation and disclosure
Revenue accounting reset – Consideration payable to a customer
Revenue accounting reset – Variable consideration
Revenue accounting reset – Recognizing revenue
Lease accounting reset - Embedded leases
Lease accounting reset – Variable rents
Sustainability now: ISSB clarifying greenhouse gas disclosures
Lease accounting reset - Modifications and terminations
Sustainability now: EU Omnibus in motion – June 2025 update
Lease accounting reset - Presentation and disclosure
Finance transformation in the age of AI
Inside SEC reporting: Today’s SEC landscape
Sustainability now: Powering through the energy transition
Inside SEC reporting: Form 8-K (current report)
Sustainability now: GHG Protocol -What could change?
Inside SEC reporting: Pro forma financial information
Sustainability now: EU Omnibus in motion – May 2025 update
Inside SEC reporting: Acquisitions and divestitures
Sustainability now: Facing IRA and clean energy credit uncertainty
Inside SEC reporting: Capital formation
Sustainability now: Insights from the first CSRD reports
Reporting reset – Derivatives and hedging
Sustainability now: GHG reporting questions answered
Reporting reset – Loans, receivables, and investments
Sustainability now: GHG measurement made manageable
Reporting reset – Stock-based compensation
Sustainability now: Foundational reporting concepts
Reporting reset – Consolidation disclosures
Sustainability now: Materiality matters
Reporting reset – Fair value disclosures
Sustainability now: Setting your reporting boundaries
Navigating tariff turbulence to your business and your accounting
Sustainability now: Navigating “Omnibus” uncertainty
Sustainability now: Determining required reporting
Sustainability now: An overview of the key reporting frameworks
Disaggregated expense disclosures – The FASB’s new DISE standard
Year-end toolkit: Reporting under IFRS Accounting Standards
Year-end toolkit: New standards effective in 2025
Replay - Talking ESG: Can AI be sustainable?
Year-end toolkit: Engaging effectively with your audit committee
Year-end toolkit: Tax accounting and reporting reminders for 2025
Year-end toolkit: Audit reminders for preparers
Year-end toolkit: Accounting and reporting reminders for 2025
2024 Year-end toolkit: Year in review from the corner office
Foreign private issuers – SEC comment letter trends and more
Talking GHG: Practical insights on measuring scope 3 emissions
Talking GHG: Practical insights on measuring scope 2 emissions
Talking GHG: Practical insights on measuring scope 1 emissions
Talking GHG: Determining operational boundaries
Talking ESG and reducing GHG with a chief sustainability officer
Equity interest accounting – The measurement alternative and more
Talking ESG: Can AI be sustainable?
Applying the CECL model to financial asset credit losses
Talking ESG: Revisiting ESG to enhance value and drive growth
Accounting for loan receivables by corporates
Talking ESG: Using impact accounting to drive decision-making
Accounting for debt securities held by corporates
Talking GHG: How organizational boundaries shape reporting
Foreign currency accounting – Remeasurement and translation
Talking GHG: Reporting requirements for greenhouse gas emissions
Foreign currency accounting – Determining functional currency
Stock-based compensation – 5 things for private companies to know
Stock-based compensation - 5 things to know about modifications
Accounting for the cost of externally marketed software
Unraveling the accounting for collaborative arrangements
Talking ESG: Behind the scenes with the ISSB vice chair
Modifying a contract? Your revenue recognition may change
IFRS financial performance reporting – The new landscape
Identifying the contract – The first step in recognizing revenue
Becoming nature positive: Integrating strategy and reporting
Gross versus net revenue: Is your company the principal or agent?
Determining fair value for business combinations and impairments
The consolidation framework - Identifying a VIE
The consolidation framework – Getting started
Deciphering the accounting for equity-linked instruments
Understanding "mezzanine” equity
Accounting for preferred stock from issuance to retirement
Talking ESG: The challenge – and promise – of a circular economy
Share repurchases – The type of arrangement matters
New income tax disclosure requirements – getting ready
Identifying embedded leases in your contracts
Talking ESG: Building effective sustainability reporting governance
Leasing real estate? What lessees need to know
Talking ESG: Role of the C-suite in sustainability reporting
Leases: Brushing up on “day 2” accounting
Talking ESG: Building sustainability reporting capacity
Lease classification – Finance or operating lease?
Asset acquisition accounting
Long-lived assets held for sale
Impairment of long-lived assets held and used
A primer on GHG emissions reporting
Presenting restricted cash
Presenting the balance sheet – to net or not to net
The consolidation framework – Determining the primary beneficiary
CSRD spotlight: Basics of reporting boundaries
Presenting discontinued operations
Presenting the income statement
Presenting earnings per share (EPS)
How GRI is addressing the challenges of global reporting
Talking ESG: New insights from the UK's mandatory TCFD reporting
CSRD spotlight: Demystifying the double materiality assessment
CSRD spotlight: Making an informed decision on how to report
Talking ESG: How technology enables reporting agility
Talking ESG: TNFD launches a final nature reporting framework
Earnings per share: 5 things you need to know
Convertible instruments: 5 things you need to know
CECL: 5 things you need to know about credit risk
Investment securities: 5 things you need to know
Decoding the accounting for contingent consideration in a bus com
Talking ESG: What's inside the final ISSB standards
Accounting for business combinations: Being prepared for a deal
Workforce restructuring: Navigating the accounting complexities
Principal versus agent: Assessing how to recognize revenue
Revenue recognition: What’s trending
Income tax accounting refresh: Spinoffs
Becoming nature positive: Strategizing and implementing
Income tax accounting refresh: Business combinations
Income tax accounting refresh: equity method investments
Becoming nature positive: Committing, measuring, and reporting
Becoming nature positive: Understanding business value drivers
Private-public service arrangement: Is it a service concession?
Becoming nature positive: Getting smarter on the issues
The art of accounting for inventory
Becoming nature positive: What's the deal with biodiversity?
Subsequent events: To recognize or not to recognize?
Assessing contingencies today
Talking ESG: PwC’s perspectives on enhancing the GHG Protocol
Talking ESG: How the TCFD is shaping today’s reporting landscape
2022 Year-end toolkit: Conquering the cash flow statement
Fixed asset toolkit: Assets held for sale
Talking ESG: Lessons from the UK's mandatory TCFD reporting
Fixed asset toolkit: What can I capitalize?
Fixed asset toolkit: Asset acquisitions
Impairment toolkit: Financial instruments
Impairment toolkit: Inventory and other current assets
Compensation toolkit: Impact of M&A activity on awards
Compensation toolkit: Challenges for private company awards
Compensation toolkit: Making sense of stock award modifications
Compensation toolkit: Classifying awards as equity or liability
Compensation toolkit: Unraveling complex vesting conditions
Derivative toolkit: Deciphering foreign currency hedging
Derivative toolkit: Hedging debt with derivatives
Derivative toolkit: Do I have a derivative?
Leasing toolkit: Spotting embedded leases
Leasing toolkit: Demystifying sale-leasebacks and build-to-suits
Leasing toolkit: Getting lease measurements/modifications right
Tax toolkit: Valuation allowances, weighing the evidence
Tax toolkit: Separate company financial statements
Tax toolkit: Navigating divestitures effectively
Tax toolkit: Working with uncertain tax positions
Revenue toolkit: Step five—Recognize revenue
Revenue toolkit: Step four—Allocate the transaction price
Revenue toolkit: Step three—Determine the transaction price
Revenue toolkit: Step two—Identify performance obligations
Revenue toolkit: Step one—Identify the contract
Talking ESG: Leveraging TCFD for climate-related disclosures
Full disclosure: Commitments and contingencies
Full disclosure: Business combinations
Full disclosure: Leases
Full disclosure: Loans and credit losses (updated January 23, 2025)
Full disclosure: Revenue
Full disclosure: Other liabilities
Full disclosure: Fair value
Full disclosure: Pension and other postemployment benefits
Full disclosure: Stock-based compensation
Full disclosure: Debt
Full disclosure: Investments—debt and equity securities
Full disclosure: Comprehensive income and stockholders' equity
Full disclosure: Earnings per share (EPS)
Full disclosure: The statement of cash flows
Full disclosure: The income statement
Full disclosure: The balance sheet
Identifying performance obligations: PwC breaks it down
Stock-based compensation issues in an IPO and SPAC, explained
Identifying embedded leases: What you need to know
Accounting for income taxes in interim periods: back to basics
Change in estimate? Change in accounting principle? What it means
Variable consideration: How it impacts your top and bottom line
Got EPS questions? We've got answers
Building your cash flow statement in uncertain times