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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

39:28

Year-end toolkit: Cash flow classification

PwC"s accounting podcast ·

2026/01/20

We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get focus from regulators. We discuss recent SEC comment letter observations, practical considerations for complex transactions such as debt restructurings, payment processing arrangements, and business combinations; we also highlight reminders and best practi...

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37:41

Deals outlook 2026: Preparing finance teams for...

PwC"s accounting podcast ·

2026/01/15

As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the influence of AI and macroeconomic shifts, and the steps finance teams can take now to be ready for what’s next. In this episode, we discuss: 3:35 – Where the deals market stands today 9:38 – Deals outlook for 202617:35 – Expected IPOs and financing trends for 202625:28 – What finance leaders and teams can do now to prepareFor more read...

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31:18

Year-end toolkit: Materiality assessments

PwC"s accounting podcast ·

2026/01/13

In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more. In this episode, we discuss: 3:53 – The framework for assessing materiality and errors in financial statements8:51 – Addressing identified errors15:01 – Reassessing materiality amid economic and other changes19:48 – Trends in reporting errors, including cash f...

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50:41

Year-end toolkit: Accounting and reporting reminders...

PwC"s accounting podcast ·

2026/01/08

This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders and timely insights across a range of topics, including tariffs, income taxes, held-for-sale accounting, and other emerging issues–topics that are relevant for all finance teams, even if it’s not year-end close time. In this episode, we discuss: 1:52 – AI mega-deal structuring and related accounting and reporting complexities11:30 – Equ...

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38:53

SEC now: Revenue 2025 comment letter trends

PwC"s accounting podcast ·

2025/12/30

In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time. In this episode, we discuss: 1:34 – An overview of SEC comment letter trends related to revenue6:22 – Perfo...

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38:24

SEC now: MD&A 2025 comment letter trends

PwC"s accounting podcast ·

2025/12/23

We continue our SEC-focused series with a discussion of management’s discussion and analysis (MD&A), a topic that remains a consistent focus in SEC staff comment letters. In this episode, we explore the latest trends, common themes, and areas of emphasis—including results of operations, liquidity, and critical accounting estimates—and share practical considerations as companies prepare year-end filings. In this episode, we discuss: 1:31 – An overview of SEC comment letter trends related t...

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51:42

Key takeaways from the AICPA & CIMA Conference

PwC"s accounting podcast ·

2025/12/16

In this episode, we debrief the 2025 AICPA Conference in Washington, DC, highlighting key takeaways including perspectives from SEC Chairman Paul Atkins and other regulatory leaders. Topics include the SEC’s rulemaking priorities for 2026, trends in capital formation, and emerging issues such as AI and cryptocurrency. We also explore practical reminders for year-end reporting and insights into international standard setting collaboration. In this episode, we discuss: 6:42 – SEC Chair keynote:...

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45:45

SEC now: Segments 2025 comment letter trends

PwC"s accounting podcast ·

2025/12/09

We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adoption of the new standard. In this episode, we explore common staff observations, including the role of the Chief Operating Decision Maker, or CODM; significant expense disclosures; and interplay with non-GAAP measures. In this episode, we discuss: 1:46 – Why segment disclosures remain a top SEC focus8:04 – Early comment themes under the new stand...

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40:24

Sustainability now: Inside the GHG Protocol’s Scope 2...

PwC"s accounting podcast ·

2025/12/04

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 proposed updates to the Scope 2 Guidance. In this episode, we highlight the key changes in the exposure draft, including proposed revisions to location-based and market-based reporting, hourly matching, emission factor hierarchies, and more. We also explore what these developments could mean for companies and how stakeholders can participate in the rev...

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36:57

SEC now: 2025 comment letter trends on transactions

PwC"s accounting podcast ·

2025/12/02

We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our guests share insights into the SEC preclearance process and common SEC comment letter themes. Getting ahead of these issues can help avoid delays that may significantly impact deal timing and disclosures. In this episode, we discuss: 3:56 – Overview of 2025 IPO and M&A market activity7:08 – SEC preclearance process and common issues...

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36:50

SEC now: Non-GAAP 2025 comment letter trends

PwC"s accounting podcast ·

2025/11/25

We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statements and provide investors with a deeper understanding of their performance or financial condition. Given their importance, it’s been a top focus area for the SEC staff over the last several years, and we expect that trend to continue. We highlight common comment letter themes and share practical guidance for year-end reporting and comment letter re...

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37:57

Sustainability now: Rethinking energy cost

PwC"s accounting podcast ·

2025/11/20

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 misunderstood and misused. This week, host Heather Horn is joined by Karl Hausker, Senior Fellow at the World Resources Institute’s Polsky Center for the Global Energy Transition, to cover what LCOE really measures, why it’s not the full story, and how it fits into the broader effort to decarbonize the power sector. Together, they explore what compan...

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36:29

SEC now: Today’s landscape and recent developments

PwC"s accounting podcast ·

2025/11/18

In this episode, we kick off a new SEC-focused series with an overview of current developments shaping SEC reporting. Our guests unpack recent leadership changes, the evolving rulemaking agenda, reporting themes, and key trends in SEC comment letters. In this episode, we discuss: 1:54 – SEC leadership updates8:31 – Rulemaking agenda and expected priorities15:29 – Rulemaking challenges: staff capacity and shutdown constraints18:27 – Government shutdown effects on IPOs and the SEC review proces...

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37:25

Sustainability now: Modernizing the GHG Protocol

PwC"s accounting podcast ·

2025/11/13

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 modernization of the Greenhouse Gas (GHG) Protocol and its implications for sustainability reporting with a member of the GHG Protocol’s Independent Standards Board, Paul Munter. Paul shares insights on the evolving governance structure, the newly released scope 2 guidance, and the growing importance of interoperability in global sustainability reportin...

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49:03

FASB's new software cost guidance

PwC"s accounting podcast ·

2025/11/11

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 evaluate the revised capitalization criteria, the effective date and transition, and other key changes. We also take a deeper dive into AI‑related software development. In this episode, we discuss: 0:00 – Background and scope on the FASB’s new ASU on internal-use software costs11:10 – Capitalization criteria, including “significant development uncert...

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37:01

SEC to revisit quarterly reporting: Pros, cons, and...

PwC"s accounting podcast ·

2025/11/04

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 report, weighing a shift from required quarterly Form 10‑Qs to a semiannual cadence. We explore what’s driving the debate and the implications for companies, investors, and markets. In this episode, we discuss: 1:55 – Why the SEC is revisiting quarterly reporting now and how we got here12:13 – Pros and cons of moving to semiannual reporting19:32 – Gl...

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50:40

Sustainability now: GHG reporting trends and challenges

PwC"s accounting podcast ·

2025/10/30

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability report...

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30:44

Going for a spin: Accounting and reporting for spinoffs

PwC"s accounting podcast ·

2025/10/28

In today’s episode, we unpack the complexities of spinoff transactions and their accounting implications. From identifying spinoffs to addressing key financial reporting considerations, our guests share practical guidance and insights for companies planning or evaluating these strategic moves. In this episode, we discuss: 1:12 – Overview of spinoff transactions9:08 – Accounting and reporting considerations for spinoff transactions23:56 – Post-spin accounting considerations for the spinnor27:5...

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48:43

Sustainability now: Inside the GHG Protocol’s scope 3...

PwC"s accounting podcast ·

2025/10/23

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 Colin Powell, a PwC Canada partner and member of the GHG Protocol’s Scope 3 Standard Technical Working Group. They discuss key areas for change under consideration, including minimum boundaries and data quality disclosures, as well as what these updates could mean for the future of sustainability reporting. In this episode, we discuss: 1:12 – Ov...

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39:53

Sale of a business – Held for sale criteria, disc...

PwC"s accounting podcast ·

2025/10/21

In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial considerations through the final disposition, we break down key accounting judgments, classification, and presentation requirements. In this episode, we discuss: 2:32 – Held-for-sale criteria14:00 – Accounting implications of held-for-sale classification19:25 – Accounting for the gain or loss on the sale of a business 25:50 – Discontinued operati...

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622 results

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