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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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...
Revenue accounting reset - Presentation and disclosure
PwC's accounting podcast
33 minutes
3 months ago
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...
PwC's accounting podcast
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...