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PwC's accounting podcast

PwC

295 episodes

3 days ago

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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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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Episodes (20/295)

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...

4 days 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 week 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 ...

2 weeks 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...

3 weeks 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...

1 month 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...

1 month 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 ...

1 month 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...

1 month 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...

1 month 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...

2 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...

2 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...

2 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. ...

2 months ago

33 minutes

PwC's accounting podcast

Sustainability now: GHG Protocol -What could change?

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. As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down t...

2 months ago

50 minutes

PwC's accounting podcast

Inside SEC reporting: Pro forma financial information

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 pro forma financial information. We break down when and why pro formas are required under SEC ru...

3 months ago

45 minutes

PwC's accounting podcast

Sustainability now: EU Omnibus in motion – May 2025 update

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. In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under...

3 months ago

36 minutes

PwC's accounting podcast

Inside SEC reporting: Acquisitions and divestitures

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 acquisitions and divestitures—transactions that often involve complex reporting requireme...

3 months ago

1 hour 7 minutes

PwC's accounting podcast

Sustainability now: Facing IRA and clean energy credit uncertainty

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today. In this episode, we discuss: 1:19 – A refresher on the scope and objectives of the IRA 3:5...

3 months ago

39 minutes