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PODCAST

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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All Episodes

20:56

Sustainability now: Where sustainability and strategy...

PwC"s accounting podcast ·

2025/09/25

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 Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive strategy, respond to stakeholder pressure, and prepare for evolving regulations. In this episode, we discuss: 1:14 – Key takeaways from New York C...

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49:31

PCAOB changes ahead – What they mean for auditors and...

PwC"s accounting podcast ·

2025/09/23

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 potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB. In this episode, we discuss: 3:14 – A historical perspective on the PCAOB10:01 – Leadership changes at the SEC and PCAOB21:05 – Standard setting projects and priorities33:05 – Standard setting relate...

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44:14

Accounting for US tax reform - One Big Beautiful Bill...

PwC"s accounting podcast ·

2025/09/16

As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax Cuts & Jobs Act (TCJA) provisions as well as expansion of some Inflation Reduction Act (IRA) incentives while accelerating the phase-out of others. In this episode we provide an overview of the key corporate provisions and dive into the related accounting and financial reporting implications. In this episode, we discuss: 03:24 – Extensions an...

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32:42

Sustainability now: A primer on California climate...

PwC"s accounting podcast ·

2025/09/11

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 many questions remain. In this episode, we cover Assembly Bill (AB) 1305, Senate Bill (SB) 253, and SB 261—what’s required now, what’s still evolving, and how companies can prepare as the California Air Resources Board (CARB) works to finalize draft regulations. In this episode, we discuss: 3:05 – Overview of AB 1305, SB 253, and SB 261, including scope...

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28:23

Financial asset transfers – Accounting fundamentals

PwC"s accounting podcast ·

2025/09/09

In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifies as a sale versus a secured borrowing, and outlines the key criteria for derecognition. In this episode, we discuss: 0:59 – Overview of ASC 860 and the basics of financial asset transfers3:35 – Transactions subject to ASC 8606:56 – Transfer of an entire versus a portion of a financial asset and application of the participating interest guidance...

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28:23

Sustainability now: The EU Taxonomy Regulation gets...

PwC"s accounting podcast ·

2025/09/04

In this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the horizon. Plus, we’ll share practical steps companies can take as they prepare for implementation. In this episode, we discuss: 1:10 – Overview of the EU Taxonomy Regulation and potential changes to come7:46 – Changes on the horizon for non-financial servi...

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24:35

Sustainability now: Energy credits after the...

PwC"s accounting podcast ·

2025/08/28

The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this podcast, we cover what’s changed, what’s stayed the same, and the implications for companies navigating the evolving renewable energy tax credit landscape. In this episode, we discuss: 1:51 – Significant changes to energy credits from OB39:28 – Energy ...

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22:13

Who’s the accounting acquirer? Navigating new bus com...

PwC"s accounting podcast ·

2025/08/19

In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment. In this episode, we discuss: 1:16 – Overview of business combinations and importance of identifying the acquirer6:12 – New FASB guidance applicable when the lega...

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33:32

Sustainability now: EU Omnibus in motion – August...

PwC"s accounting podcast ·

2025/08/14

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 the European Commission’s Omnibus package. In this episode, we examine the key developments from July — including amendments to the EU Taxonomy regulation, EFRAG’s extended deadline, and major revisions to the European Sustainability Reporting Standards (ESRS). We also discuss the potential implications for businesses as the legislative process advances...

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33:35

Revenue accounting reset - Presentation and disclosure

PwC"s accounting podcast ·

2025/08/05

We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice. In this episode, we discuss: 1:27 – Income statement presentation of revenue4:16 – Balance sheet presentation considerations related to revenue 9:38 – Overview of revenue disclosure objectives and th...

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41:45

Revenue accounting reset – Consideration payable to a...

PwC"s accounting podcast ·

2025/07/29

We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments reduce revenue versus when they represent consideration for a distinct good or service. We also highlight updates from the FASB’s new guidance on share-based consideration payable to a customer. In this episode, we discuss: 0:56 – Overview of consideration ...

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36:10

Revenue accounting reset – Variable consideration

PwC"s accounting podcast ·

2025/07/22

We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explore how to estimate and constrain variable amounts as well as when key exceptions apply. In this episode, we discuss: 0:58 – Why variable consideration is a critical element of the ASC 606 model7:00 – The general model for estimating variable considerati...

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42:07

Revenue accounting reset – Recognizing revenue

PwC"s accounting podcast ·

2025/07/15

We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine whether performance obligations are satisfied over time or at a point in time. In this episode, we discuss: 0:54 – Overview of the ASC 606 revenue model5:30 – Identifying performance obligations satisfied over time11:15 – Identifying performance obligati...

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45:11

Lease accounting reset - Embedded leases

PwC"s accounting podcast ·

2025/07/08

We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” doesn’t appear, the rights conveyed to the customer may still meet the definition of a lease—shifting the transaction from simply purchasing services or goods to leasing an asset. We explain why identifying an embedded lease is critical and how it can sig...

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35:44

Lease accounting reset – Variable rents

PwC"s accounting podcast ·

2025/07/01

We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how these variable rents affect the accounting and disclosures. In this episode, we discuss: 1:12 – Fixed versus variable lease payments and their ...

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27:27

Sustainability now: ISSB clarifying greenhouse gas...

PwC"s accounting podcast ·

2025/06/26

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 amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting. In this episode, we discuss: 0:57 – Overview of IFRS S2, the role of the Tran...

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33:05

Lease accounting reset - Modifications and terminations

PwC"s accounting podcast ·

2025/06/24

We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key reminders for applying the guidance. In this episode, we discuss: 1:12 – How to determine if a lease modification should be treated as a new lease or a remeasurement of the existing lease10:31 – Key accounting steps in a lease modification and remeasurement17...

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33:45

Sustainability now: EU Omnibus in motion – June 2025...

PwC"s accounting podcast ·

2025/06/19

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The European Commission’s Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes. In this episode, we discuss: 2:53 – The legislative status of the content proposal and areas of debate7:40 – Preparer feedback on th...

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37:20

Lease accounting reset - Presentation and disclosure

PwC"s accounting podcast ·

2025/06/17

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more. In this episode, we discuss: 2...

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29:17

Finance transformation in the age of AI

PwC"s accounting podcast ·

2025/06/12

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era. In this episode, we discu...

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597 results

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