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PwC's accounting podcast

PwC

304 episodes

1 day ago

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 van der Enden, CEO of Accountancy Europe. In this episode, we explore the fast-changing reporting and assurance landscape across Europe, including sustainability reporting and broader regulatory shifts. We examine the forces driving simplification, cross-border alignment, and the future of the accounting profession—and what it all means for companies ...

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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 van der Enden, CEO of Accountancy Europe. In this episode, we explore the fast-changing reporting and assurance landscape across Europe, including sustainability reporting and broader regulatory shifts. We examine the forces driving simplification, cross-border alignment, and the future of the accounting profession—and what it all means for companies ...

Show more...

Episodes (20/304)

PwC's accounting podcast

Sustainability now: A primer on California climate reporting

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 and revenue thresholds6:46 – Litigation updates and why deadlines still apply despite challenge...

2 days ago

32 minutes

PwC's accounting podcast

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 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...

4 days ago

28 minutes

PwC's accounting podcast

Sustainability now: The EU Taxonomy Regulation gets simplified

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...

1 week ago

28 minutes

PwC's accounting podcast

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 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 ...

2 weeks ago

24 minutes

PwC's accounting podcast

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. 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...

3 weeks ago

22 minutes

PwC's accounting podcast

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 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...

1 month ago

33 minutes

PwC's accounting podcast

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 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...

1 month ago

33 minutes

PwC's accounting podcast

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, 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 ...

1 month ago

41 minutes

PwC's accounting podcast

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 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...

1 month ago

36 minutes

PwC's accounting podcast

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 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...

2 months ago

42 minutes

PwC's accounting podcast

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 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...

2 months ago

45 minutes

PwC's accounting podcast

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 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 ...

2 months ago

35 minutes

PwC's accounting podcast

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 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...

2 months ago

27 minutes

PwC's accounting podcast

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 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...

2 months ago

33 minutes

PwC's accounting podcast

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 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...

2 months ago

33 minutes

PwC's accounting podcast

Lease accounting reset - Presentation and disclosure

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...

2 months ago

37 minutes

PwC's accounting podcast

Finance transformation in the age of AI

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...

3 months ago

29 minutes

PwC's accounting podcast

Inside SEC reporting: Today’s SEC landscape

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 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 on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. As the SEC undergoes significant leadership changes, this episode offers a timely look at how recent developments are reshaping...

3 months ago

48 minutes

PwC's accounting podcast

Sustainability now: Powering through the energy transition

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 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 our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. Energy planning is a business issue, not just a utility issue. As the energy transition accelerates, the demands on power systems are rapidly...

3 months ago

50 minutes

PwC's accounting podcast

Inside SEC reporting: Form 8-K (current report)

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 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 on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss Form 8-K, a critical SEC filing that ensures timely disclosure of significant corporate events. ...

3 months ago

33 minutes