Hosted by PwC · 🇺🇸 US · EN-US · 230 episodes
Established thought leaders with verified media credentials.
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.
PwC hosts PwC's accounting podcast, a news show with 230 episodes published.
Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabilities, including preferred stock, warrants, nonco
Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode discusses the accounting guidance for classifying debt as curren
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 co
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 t
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
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 Californi
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
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 Stan
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 artif
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
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 als
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 an
The US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., including tariffs, AI, and other areas as well as at the SEC and PCAOB, along with wh
ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies th
In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview what’s ahead for hedging on the FASB’s standard setting agenda
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the S
The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means f
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly m
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . Energy demand is rising at a pace few anticipated, driven by AI, data centers, electrification, and industrial growth. In
On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Report
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PwC's accounting podcast is hosted by PwC. The show is categorised under news (business) and has published 230 episodes.
PwC's accounting podcast has published 230 episodes.
PwC's accounting podcast regularly covers news, business, management. It sits in the news category, with a business focus.
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