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PwC's accounting podcast

PwC

320 episodes

4 days ago

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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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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Episodes (20/320)

PwC's accounting podcast

SEC now: Revenue 2025 comment letter trends

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...

1 day ago

38 minutes

PwC's accounting podcast

SEC now: MD&A 2025 comment letter trends

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...

1 week ago

38 minutes

PwC's accounting podcast

Key takeaways from the AICPA & CIMA Conference

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:...

2 weeks ago

51 minutes

PwC's accounting podcast

SEC now: Segments 2025 comment letter trends

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...

3 weeks ago

45 minutes

PwC's accounting podcast

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

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...

3 weeks ago

40 minutes

PwC's accounting podcast

SEC now: 2025 comment letter trends on transactions

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...

4 weeks ago

36 minutes

PwC's accounting podcast

SEC now: Non-GAAP 2025 comment letter trends

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...

1 month ago

36 minutes

PwC's accounting podcast

Sustainability now: Rethinking energy cost

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...

1 month ago

37 minutes

PwC's accounting podcast

SEC now: Today’s landscape and recent developments

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...

1 month ago

36 minutes

PwC's accounting podcast

Sustainability now: Modernizing the GHG Protocol

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...

1 month ago

37 minutes

PwC's accounting podcast

FASB's new software cost guidance

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...

1 month ago

49 minutes

PwC's accounting podcast

SEC to revisit quarterly reporting: Pros, cons, and what’s ahead

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...

1 month ago

37 minutes

PwC's accounting podcast

Sustainability now: GHG reporting trends and challenges

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...

2 months ago

50 minutes

PwC's accounting podcast

Going for a spin: Accounting and reporting for spinoffs

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...

2 months ago

30 minutes

PwC's accounting podcast

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

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...

2 months ago

48 minutes

PwC's accounting podcast

Sale of a business – Held for sale criteria, disc ops, and more

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...

2 months ago

39 minutes

PwC's accounting podcast

Sustainability now: Transition plans meet business strategy

In this episode, host Heather Horn sat down with Mardi McBrien, Senior Director at the World Business Council for Sustainable Development (WBCSD), during New York Climate Week to discuss the evolving world of sustainability reporting. The conversation covers how companies are navigating fragmented frameworks, the growing importance of transition plans, and the movement toward greater simplification and integration of reporting. In this episode, we discuss: 1:15 – The role of the WBCSD a...

2 months ago

47 minutes

PwC's accounting podcast

Crypto assets – Accounting for stablecoins, staking, and lending

In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the accounting, including how contract terms and fact patterns can significantly influence the appropriate accounting model. In this episode, we discuss: 2:17 – Overview of stablecoins, including the impact of the GENIUS Act9:01 – Accounting for stablecoins15:50 – Overview of staking and the accounting by delegators24:14 – Accounting for crypto asset...

2 months ago

32 minutes

PwC's accounting podcast

Crypto assets – Accounting and reporting foundations

Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market developments, including new FASB guidance. In this episode, we discuss: 01:22 – Market trends, regulatory shifts, and financial reporting developments 06:10 – Key developments from the SEC on crypto09:44 – Accounting classification of crypto assets11:55 – Key provisions of the FASB’s crypto assets guidance23:12 – Fair value measurement considerat...

2 months ago

29 minutes

PwC's accounting podcast

The global impact of Europe’s accounting evolution

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 ...

3 months ago

53 minutes