All Episodes

Back to basics: Consolidation–Presentation and disclosure

Back to basics: Consolidation—Determining the primary beneficiary

Back to basics: Consolidation—Identifying a VIE

Back to basics: Consolidation—Getting started

Environmental credits: Understanding new FASB guidance

Sustainability now: “Clearing the air” on GHG–August 2026

California’s new cybersecurity audit requirements – Are you ready?

Sustainability now: What draft ESRS-40a mean for non-EU groups

Sustainability now: Revised ESRS—Simplifications explained

SEC now: Recent developments shaping today’s landscape

Convertible debt accounting: Making sense of complex terms

Debt restructuring: Accounting for borrowers

Beyond debt: Accounting for other liability-classified arrangements

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