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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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Last Episode Date: 25 July 2024

Total Episodes: 369

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25 July 2024
Talking ESG: Behind the scenes with the ISSB vice chair

Text us your thoughts on this episodeThis week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an inside look into the ISSB’s workplan, new projects, and new strategic relationship...

42 min
23 July 2024
Modifying a contract? Your revenue recognition may change

Text us your thoughts on this episodeWe continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract or as part of the existing contract, depending on the nature of the modification.In this ...

31 min
18 July 2024
IFRS financial performance reporting – The new landscape

Text us your thoughts on this episodeThis episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation and disclosure in financial statements, with a focus on updates to the income s...

38 min
16 July 2024
Identifying the contract – The first step in recognizing revenue

Text us your thoughts on this episodeOur revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get this step right to appropriately apply the model for recognizing revenue. In this e...

41 min
11 July 2024
Becoming nature positive: Integrating strategy and reporting

Text us your thoughts on this episodeHost Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an update on the work of PwC’s Centre for Nature Positive Business and discuss the relationsh...

33 min
9 July 2024
Gross versus net revenue: Is your company the principal or agent?

Text us your thoughts on this episodeThis episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other words, the principal in a transaction records revenue on a gross basis and the agent ...

36 min
2 July 2024
Determining fair value for business combinations and impairments

Text us your thoughts on this episodeThis episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss:1:15 – The meaning of “fair value” in financial reporting5:55 – Valuation considerations and i...

52 min
27 June 2024
Talking ESG: A deep dive into PwC’s global CSRD survey results

Text us your thoughts on this episodeIn June 2024, PwC released its 2024 Global Corporate Sustainability Reporting Directive (CSRD) survey, which covers a variety of topics on the current state of companies’ CSRD implementation. In this week’s podcast, host Heather Horn ...

43 min
25 June 2024
Making crypto assets less cryptic – Recent accounting developments

Text us your thoughts on this episodeThis episode covers the latest developments in the world of crypto assets from the current landscape to the regulatory environment to the accounting. In this episode, we discuss: 4:13 – An overview of the market8:42 – US legislative ...

47 min
19 June 2024
The quarter close - Q2 2024 audio version

Text us your thoughts on this episodePwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting.We begin this edition of The quarter close with a mid-year check-in on SEC comment letter trends. Spoiler ale...

27 min
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