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229

Latest episode

Jun 2026

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EN-US

About the show

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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60 recent

June 16, 202642 min

Disaggregated expense disclosures: Don’t roll the DISE

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode covers what the new disclosure requirements mean, why implementation may be more complex than expected, and how companies can start preparing their data, systems, processes, controls, and judgments now.For more on this topic read section 3.11 of PwC’s Financial statement presentation guide and our publication, FASB issues new disaggregated expense disclosure requirements (DISE).Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guestsAngela Fergason is a partner in PwC’s National Office. She is an experienced consultant on technical accounting and financial reporting matters, specializing in revenue recognition, employee compensation, and emerging issues impacting the technology industry. Angela is also PwC’s standard setting leader, managing PwC’s strategy for engaging in accounting standard setting activities.Gary Sardo is a partner in PwC’s Deals practice who advises companies on accounting and financial reporting matters from acquisitions, divestitures, capital raises, and complex deals, particularly in the pharmaceutical and life sciences industry. In this role, Gary also supports companies navigate the implementation of new accounting standards and evolving financial reporting requirements. Recently, Gary completed a tour in PwC’s National Office and a two-year fellowship at the Financial Accounting Standards Board.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

June 9, 202624 min

Setting the standard: FASB activity in 2026

FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and other key accounting topics. While the pace of new accounting standards may appear quieter than in recent years, the Board has been actively evaluating stakeholder feedback from its agenda consultation process and advancing projects that could lead to significant future accounting updates. This episode discusses the key themes emerging from that feedback, recent agenda decisions, and other developments companies should monitor.Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guestBrandon Browne is a FASB Practice Fellow focusing primarily on standard setting matters affecting the financial services industry including hedging, current expected credit losses, paid-in-kind dividends, commodities accounting for banks, and others. Prior to his role at the FASB, Brandon was a director in the PwC Assurance practice, mainly supporting multinational companies in the Insurance industry and was also a member of the National Office where he focused on the review of SEC documents.About our guest hostAngela Fergason is a partner in PwC’s National Office. She is an experienced consultant on technical accounting and financial reporting matters, specializing in revenue recognition, employee compensation, and emerging issues impacting the technology industry. Angela is also PwC’s standard setting leader, managing PwC’s strategy for engaging in accounting standard setting activities. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

June 4, 202635 min

Governance beyond the boardroom: Insights for finance leaders

In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect information, risk, strategy, and oversight to support effective decision-making and organizational resilience. Along the way, we discuss practical insights from COSO's corporate governance framework and considerations for building governance structures that are intentional, connected, and fit for purpose. For more information, see COSO’s Corporate Governance: Guiding Principles for Board Oversight, a publication developed in collaboration with PwC. Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guests Matt DiGuiseppe is a managing director in PwC’s Governance Insights Center, which helps stakeholders navigate the evolving governance landscape. Matt has participated in numerous industry groups and was the founding chairperson of the Investor Stewardship Group (ISG), which advanced a set of corporate governance and stewardship principles for the US market. Carin Robinson is a director in PwC’s Governance Insights Center. With over 20 years of corporate governance experience, she advises on governance strategy, board composition and recruitment, board operations, succession planning, director development, and board relations. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

May 26, 202638 min

Sustainability now: “Clearing the air” on GHG Protocol updates

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The GHG Protocol continues to evolve as companies prepare for expanding climate reporting requirements under the California SB 253 law, ESRS, and ISSB standards. In this episode, we discuss the Scope 2 consultation, the Land Sector and Removals Guidance, and the new Actions and Market Instruments Request for Feedback and White Paper, along with related implementation and reporting challenges.For more information, see our In brief, GHG Protocol publishes Land Sector and Removals Standard. Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.About our guestsColin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment across many impact categories, GHG target setting, and developing decarbonization strategies. He has supported companies in quantifying over 1 billion tonnes of GHG emissions and worked previously as a consultant supporting global clients to understand their GHG emissions and how they can decarbonize. Colin sits on the GHG Protocol’s Scope 3 Technical Working Group, helping to shape the revision of the global standards used to account for GHG emissions. Colin is also a Professional Engineer (Ontario) and holds a PhD in wastewater treatment modeling.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

May 21, 202644 min

SEC semiannual reporting proposal: Cutting quarters, not corners

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The SEC’s proposal to allow optional semiannual reporting could significantly reshape public company reporting obligations and investor communications. SEC Division of Corporation Finance Director Jim Moloney joins the podcast to discuss what the proposal would change, why the SEC is considering the shift now, and the potential implications for companies, investors, and the public markets. For more on the SEC’s proposal, read our In brief, SEC proposes optional semiannual reporting framework. Hear more from Jim Moloney on the Material Matters podcast episode, Director Jim Moloney: Let the Free Markets be Free, where he discusses the future of SEC disclosure rules, public company reporting requirements, and the growing need to modernize decades-old regulatory frameworks. About our guests Jim Moloney is the Director of the Division of Corporation Finance at the U.S. Securities and Exchange Commission. Before returning to the SEC, he spent 25 years at Gibson Dunn & Crutcher, where he co-chaired the firm’s securities regulation and corporate governance practice and advised clients on corporate governance matters, disclosure rules, mergers & acquisitions, tender offers, proxy contests, and going-private transactions, among other areas. John Vanosdall is a partner in PwC’s National Office focused on digital assets, revenue, and compensation arrangements. John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm’s Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm’s largest clients as a client service partner. About our guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

May 12, 202647 min

Sustainability now: Operationalizing the ISSB standards

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.Reporting in accordance with the IFRS® Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB) continues to evolve as financial institutions navigate implementation challenges related to materiality, anticipated financial impacts, and data quality. In this episode, we share findings from our recent survey with the Institute of International Finance (IIF) of 24 global financial institutions on how firms are adopting the ISSB disclosure standards and discuss practical implementation insights with sustainability leaders from J.P. Morgan Chase and Citi. For more information on the ISSB standards, see our publications: ISSB takes hold: Six key insights from the PwC-IIF financial institutions surveyISSB continues enhancing SASB Standards with proposed amendments to three additional standards and IFRS S2 industry-based guidance Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guests Linda French is Global Head of Sustainability Policy & Regulation for J.P. Morgan Chase, based in Washington, DC. Linda leads the firm’s engagement globally on sustainability-related financial policy and regulation. Prior to joining J.P. Morgan Chase, Linda led the Investment Company Institute’s (ICI) global engagement on policy issues related to sustainable finance and ESG investing. Linda has also worked in private law practice, at the US Securities and Exchange Commission (SEC), and in the asset management industry. Tim Adamson is a Sustainability, Risk, and Finance executive with over 20 years of experience shaping strategy and disclosure at leading financial institutions. In his current role as Chief of Staff to the Chief Sustainability Officer at Citi, Tim is at the forefront of developing and implementing sustainability reporting frameworks. He has extensive experience leading the creation of sustainability-related regulatory disclosures, partnering across Finance, Legal, Risk, and Technology to build scalable processes for governance, data collection, and assurance. About our guest host David Challen is a partner in PwC’s sustainability practice. He has over 17 years of experience in public accounting, performing audit-related services to public companies, broker-dealers, swap dealers, and not-for-profit entities. David has led large and mid-sized audit teams for banking and capital market clients for audits of financial statements, internal controls over financial reporting, and examination and review procedures for broker dealers. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

May 5, 202645 min

IFRS in focus: New guidance and issues shaping 2026 reporting

International Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflicts, changing tariff policies, and increasingly complex private capital and artificial intelligence transactions. In this episode, we discuss the key accounting implications of these developments, including impacts on financial instruments and impairment assessments. We also cover new and amended IFRS Accounting Standards effective in 2026 and 2027—such as updates to IFRS 9 and the introduction of IFRS 18—and highlight ongoing standard setting projects that may affect future reporting. Also check out our In depth, Accounting implications of geopolitical conflicts. About our guests Martin Boucher is the corporate accounting topic team leader in PwC’s Global Assurance Quality - Corporate Reporting Services group. Martin has over 25 years of financial accounting experience, and as the corporate accounting topic team leader, he leads the development of PwC’s global view on a variety of financial reporting matters, drives quality and connectivity throughout the PwC network, and helps local teams solve complex accounting issues in a practical way. Gerda Burger is a director in PwC’s Global Assurance Quality - Corporate Reporting Services group. She has over 20 years of experience in accounting technical and auditing in the UK, US, and South Africa. Over the last 7 years she has worked in PwC’s Global Assurance Quality team responsible for corporate reporting and assurance methodology. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

April 28, 202629 min

Sustainability now: Energy tax credits and the FEOC rule

Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of concern framework—introduced under the One Big Beautiful Bill Act—applies at both the taxpayer and project level across the energy sector. We cover recent IRS and Treasury guidance and highlight practical challenges related to supply chain tracing, compliance, and financing. Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.About our guest Jennifer Bernardini is a managing director in our Specialized Tax Services Washington National Tax Services Federal Tax Services practice with a primary focus on energy resilience and sustainability taxation matters. Jennifer has over 20 years of experience in energy tax law and policy. Prior to joining PwC, Jennifer served for over 20 years in the US Treasury Department. Jennifer's practice focuses on tax issues related to renewable energy, regulated utilities, natural resources, and manufacturing. In recent years, Jennifer was heavily involved in the drafting of Inflation Reduction Act (IRA) credit guidance and provided technical assistance to the drafters of the One Big Beautiful Bill Act (OB3). About our guest host Diana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm’s perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

April 21, 202630 min

Government grants: Understanding new FASB guidance

Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with practical considerations for adoption of this new FASB guidance.For more information, read our In depth, FASB issues guidance on accounting for government grants. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestAngela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements, among other related topics.About our guest hostPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

April 14, 202644 min

OECD Pillar Two: Tax implications for US multinationals

The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are taxed globally. This episode breaks down the key provisions and their accounting and financial reporting implications.In this episode, we discuss:1:13 – Background on Pillar Two and core concepts 6:57 – Overview of the OECD Administrative Guidance 17:10 – Criteria for the Side-by-Side Safe Harbor 21:46 – Ultimate Parent Entity Safe Harbor overview 25:25 – Key accounting and financial reporting considerations33:21 – Extension of the Country-by-Country Safe Harbor35:15 – Final reminders and key takeaways For more information on accounting for Pillar Two, read our In depths, OECD Pillar Two: Time to act on the global minimum tax and Accounting for Pillar Two: Frequently asked questions. Also, check out our Income taxes guide for additional background on existing guidance.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsPat Brown is PwC’s National Tax Office Co-Leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury’s Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel.Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 30 years of experience helping companies in a variety of industries navigate complex tax accounting matters.About our guest hostKyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.