Explorez tous les épisodes du podcast PwC's accounting podcast
| Titre | Date | Durée | |
|---|---|---|---|
| FASB standard setting—Your cheat sheet to what's ahead in GAAP | 22 oct. 2026 | 00:40:50 | |
While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before year end and other projects underway. We discuss key projects on the FASB's agenda, potential changes to US GAAP, and why companies should be paying attention during the development phase. We also explore how companies can get involved and provide feedback during the standard setting process. Key topics and timestamps
Additional resources Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guests Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. In his role, Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. Jay Seliber is a partner in PwC’s National office. He leverages over 35 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, consolidation, divestitures, revenue recognition, investments, restructurings, impairments, stock compensation, earnings per share, and financing transactions. About our guest host Angela Fergason is PwC’s standard setting leader, managing PwC’s strategy for engaging in accounting standard setting activities. A partner in PwC’s National Office, Angela is an experienced consultant on technical accounting and financial reporting matters, specializing in revenue recognition, employee compensation, and emerging issues impacting the technology industry. Transcripts 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. | |||
| Sustainability now—Connecting strategy to business value | 13 oct. 2026 | 00:27:15 | |
Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business strategy, connecting sustainability initiatives to financial outcomes, and using data to guide business decisions. Key topics and timestamps
For more on sustainability and business strategy, check out our Sustainability News Brief. 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. About our guest Lynne Baber is PwC’s Global Sustainability Leader. She works with the PwC Global Sustainability Leadership Team to deliver PwC’s ambition to be the leading business adviser on sustainability issues, grounded in PwC’s client-centric, business-first approach. She provides support and advice to the PwC network on how to integrate sustainability factors with the broader business to both protect and create value. As well as this strategic advisory role, Lynne is PwC's Global Corporate Sustainability Leader, advancing PwC's own sustainability actions and commitments. 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 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. | |||
| Software costs and revenue recognition in the age of AI | 06 oct. 2026 | 00:38:23 | |
Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development processes. We discuss how companies can apply existing accounting guidance to new revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs. Key topics and timestamps
Additional resources For more information see our publications:
Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guests Angela Fergason is a partner in PwC's National Office. Her areas of specialty include revenue recognition, accounting for employee compensation arrangements, and other accounting and reporting issues impacting the technology industry. Angela is also PwC's standard setting leader, managing PwC's participation in the accounting standard setting process. Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force. About our guest host Pat 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 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. | |||
| Infrastructure resilience amid geopolitical shifts and AI growth | 01 oct. 2026 | 00:40:26 | |
Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply chain dependencies, and climate-related pressures. We discuss how these interconnected forces are creating strategic vulnerabilities and critical dependencies—and how companies can build resilience while identifying opportunities in an evolving global environment. Key topics and timestamps
For more details on geopolitics and infrastructure, check out these other publications:
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 Craig Stronberg is the Senior Director of PwC Intelligence. He works for PwC leaders, enabling decision confidence about how geopolitics impacts business strategy and investment. He leads the geopolitical capability for PwC Intelligence, spearheading a team of analysts that provide global intelligence to key stakeholders. In addition, he is the primary geopolitical risk advisor to PwC leadership and the PwC board of directors. 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 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. | |||
| Finance teams and audit committees: Building a stronger dialogue | 29 sept. 2026 | 00:19:20 | |
Finance and management teams play an important role in helping audit committees stay informed, focused, and prepared in a fast-changing business environment. We discuss how management can better support audit committee oversight through timely information, thoughtful scenario analysis, effective pre-read materials, and more forward-looking discussions—including as boards consider evolving areas such as AI, cybersecurity, geopolitical uncertainty, and regulatory change. Key topics and timestamps
Additional Resources For more on supporting effective audit committee oversight, check out these PwC publications: For more conversations like this one, join our Quarterly accounting webcast. Each quarter we bring together PwC specialists and prominent external guests to share diverse perspectives on the latest developments in accounting and reporting, along with timely insights to help you prepare for the reporting cycle ahead. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guest Laura Hay serves on the boards of MetLife [NYSE: MET], Everest Group [NYSE: EG], and Hippo Holdings [NYSE: HIPO]. She chairs the audit committees of MetLife and Everest and contributes to Audit, Risk & Finance, Tech/Cyber and Nominating & Governance Committees between the three boards. She previously served on the board of KPMG US, chairing its Compensation/Pension and Nominating Committees and contributing to Risk and Audit/Finance. About our guest host Kathy Nieland is a partner in PwC’s Governance Insights Center, where she leads governance practices for directors serving on audit committees. She has over 30 years of experience in providing assurance and advisory services to PwC clients. Her current roles also include oversight of PwC’s largest global industrial and services audit clients. Client service experience includes serving Global SEC registrants in the chemicals, manufacturing, engineering and construction, energy services, clean technology, metals, retail, and services industries. Transcripts 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. | |||
| Back to basics: Interim tax provisions | 22 sept. 2026 | 00:29:42 | |
Interim income tax accounting can be complex, but it starts with a foundational concept: estimating the annual effective tax rate (AETR). In this episode, we continue our back-to-basics series with a look at the AETR calculation, including ordinary income, discrete items, when the usual AETR approach may not apply, and interim disclosures. Key topics and timestamps
Additional resources This episode is part of our Back to basics series in[M(1] which we revisit core accounting topics. For more information on interim income tax provisions, see Chapter 16 of PwC’s Income taxes guide. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guests Keith Rymer is a partner in PwC’s National Office, with over 30 years of experience having advised clients in various industries on federal, international, and multi-state tax complexities that he leverages to navigate complex tax accounting matters. Kassie Bauman is a managing director in PwC’s National Office, with over 25 years of experience in both auditing and consulting on complex accounting matters. She is a subject matter specialist in accounting for income taxes under both US GAAP and IFRS. About our guest host Pat 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 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. | |||
| Navigating tariff uncertainty: Refunds, enforcement, and accounting | 17 sept. 2026 | 00:43:34 | |
Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying ahead of rising enforcement activity to financial reporting and internal controls. This episode explores recent tariff developments and what a finance team should have on its radar ahead of year-end reporting season. Key topics and timestamps
Additional resources For more, read our in depth, Accounting implications of tariffs. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guest Sharon Martin is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning. About our guest host Pat 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 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. | |||
| Back to basics: Consolidation–Presentation and disclosure | 08 sept. 2026 | 00:27:27 | |
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entities (VIEs) and voting interest entities (VOEs), and what a company may need to disclose when it holds an interest in a VIE but does not consolidate it. Key topics and timestamps
Additional resources This episode is part of our Back to basics series, where throughout the year we’ll revisit core accounting topics. This is the fourth and final episode focused on consolidation. In the first three episodes, we covered the foundations of consolidation accounting, how to determine whether an entity is a VIE, and how to identify which party, if any, should consolidate a VIE.
Looking for more guidance on consolidation accounting? See PwC’s Consolidation guide. For more on consolidation presentation and disclosure, see chapter 18 of our Financial statement presentation guide. Also, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Alexander Martin is a partner in PwC's Deals practice who specializes in helping clients solve complex accounting, financial reporting, and business issues arising from deals, structured transactions, and other transformational events. With over 15 years of experience, Alexander has deep expertise in US GAAP and SEC reporting, gained through his roles as an advisor in PwC's Deals practice, a regulator at the SEC, and most recently as a partner in PwC's National Office. Matt Sabatini is a deputy chief accountant in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. Transcripts 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. | |||
| Back to basics: Consolidation—Determining the primary beneficiary | 03 sept. 2026 | 00:31:01 | |
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary beneficiary, including assessing power over the entity’s most significant activities, evaluating economic exposure, and considering related-party interests. This episode is part of our new Back to basics series, where throughout the year, we’ll revisit core accounting topics. It is the third of four episodes on consolidation. In our first episode, Back to basics: Consolidation—Getting started, we laid the foundation for consolidation accounting. In the second episode, Back to basics: Consolidation-Identifying a VIE, we took a deeper look at how to determine whether an entity is a VIE. Stay tuned for our fourth and final episode on consolidation presentation and disclosure considerations. Looking for more guidance on consolidation accounting? See PwC’s Consolidation guide. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Matt Sabatini is a deputy chief accountant in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments. Alexander Martin is a partner in PwC's Deals practice with over a decade of deals experience, helping clients solve complex accounting, financial reporting, and other business issues that arise from transaction-driven events such as mergers and acquisitions, divestitures, and capital raises. About our host Heather Horn is the PwC National Office Sustainability & 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. | |||
| Back to basics: Consolidation—Identifying a VIE | 01 sept. 2026 | 00:48:35 | |
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and evaluating the characteristics used to determine whether an entity is a VIE. This episode is part of our new Back to basics series, where throughout the year, we’ll revisit core accounting topics. It is the second of four episodes on consolidation. In our first episode, Back to basics: Consolidation—Getting started, we laid the foundation for consolidation accounting. Stay tuned for upcoming episodes covering how to determine which party, if any, should consolidate a VIE, followed by an episode on presentation and disclosure considerations. Looking for more guidance on consolidation accounting? See PwC’s Consolidation guide. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Matt Sabatini is a deputy chief accountant in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments. Alexander Martin is a partner in PwC's Deals practice with over a decade of deals experience, helping clients solve complex accounting, financial reporting, and other business issues that arise from transaction-driven events such as mergers and acquisitions, divestitures, and capital raises. About our host Heather Horn is the PwC National Office Sustainability & 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. | |||
| Back to basics: Consolidation—Getting started | 27 août 2026 | 00:40:13 | |
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core accounting topics. This episode lays the foundation for our next three Back to basics episodes on consolidation. We’ll take a deeper look at identifying a VIE, determining which party, if any, should consolidate it, and consolidation presentation and disclosure. Stay tuned as the remaining episodes are released over the next two weeks. Looking for more guidance on consolidation accounting? See PwC’s Consolidation guide. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Matt Sabatini is a deputy chief accountant in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments. Alexander Martin is a partner in PwC's Deals practice with over a decade of deals experience, helping clients solve complex accounting, financial reporting, and other business issues that arise from transaction-driven events such as mergers and acquisitions, divestitures, and capital raises. About our host Heather Horn is the PwC National Office Sustainability & 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. | |||
| Environmental credits: Understanding new FASB guidance | 25 août 2026 | 00:42:51 | |
Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition, measurement, presentation, and disclosure. This episode explores key aspects of the new standard, including the intent-based recognition model, accounting for voluntary versus compliance credits, environmental credit obligations, and considerations for adoption. For more, see our publication Environmental credits accounting: FASB issues new standard and chapter 7 of PwC’s Property, plant, equipment and other assets guide. Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Michael Pratt is a partner in PwC's National Office, working on sustainability methodology and thought leadership. His background is in the power and utility sector where he works with companies helping to shape the evolution of how we produce and consume energy. He continues to focus on emerging power and utility sector accounting questions and issues. Logan Redlin is a director in PwC’s National Office where he focuses on thought leadership strategy and content development related to accounting and financial reporting, sustainability reporting, and standard setting. Prior to this role, Logan spent 15 years in the audit practice, serving both public and private companies with a primary focus on asset management and real estate. 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. | |||
| Sustainability now: “Clearing the air” on GHG–August 2026 | 18 août 2026 | 00:35:06 | |
GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a final standard planned for 2028. This episode covers the updated roadmap and developments related to scope 2, scope 3, book-and-claim market instruments, the Land Sector and Removals Standard, and California SB 253, as well as steps companies can take now as these requirements and proposals continue to evolve. For more on GHG emissions reporting, see chapter 7 of our Sustainability reporting guide and the GHG Protocol’s GHG Protocol Corporate Suite of Standards and Guidance Update Process for the latest proposals and working group materials. For more information on California’s SB 253, see our publication, California SB 253—CARB rulemaking for 2027 and beyond. 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. About our guest Colin 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 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. | |||
| California’s new cybersecurity audit requirements – Are you ready? | 11 août 2026 | 00:24:14 | |
New cybersecurity audit requirements under the California Consumer Privacy Act (CCPA) establish a recurring, independent assessment of certain organizations’ cybersecurity programs, with the first audit period beginning January 1, 2027. We discuss which organizations may be subject to the requirements, key considerations on audit scope and independence, and how existing cybersecurity, risk, and assurance activities can support readiness. For more on California’s cybersecurity audit requirements, see our publication Privacy becomes a cybersecurity imperative under California’s audit rule. Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guests Mark Cornish is a partner at PwC who provides assurance and consulting services to global and regional clients within the financial services industry. He is recognized for his experience in complex third-party assurance reporting, internal controls, and risk and compliance matters. His areas of expertise include internal control over financial reporting, SOC 1 and SOC 2 reporting, cybersecurity risk management, privacy, and regulatory compliance. Chris Santucci is a partner in PwC’s Cyber, Data & Technology Risk practice who helps global companies across sectors build, operate, and assess data privacy and protection programs through technology-enabled solutions. His expertise spans global privacy program design and regulatory preparedness (including CCPA, GDPR, etc.), data discovery and risk analysis, program assessment and implementation, privacy impact assessments, third-party risk management, as well as sustainable risk and compliance services. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Sustainability now: What draft ESRS-40a mean for non-EU groups | 06 août 2026 | 00:33:21 | |
Certain non-EU groups may not be in scope of ESRS but will need to comply with new EU reporting standards that are under development now (draft ESRS-40a). Reporting will begin with financial year 2028 for reporting in 2029. This episode examines the proposed scope and reporting choices in the draft 40a standards, including the focus on material impacts and the option to limit certain disclosures to EU-related impacts. We also share insights on steps companies can take now as the standards are being developed. For more on the proposed EFRS-40a standards, see our publication ESRS-40a—EFRAG proposes standards for non-EU groups. 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. About our guest Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Sustainability now: Revised ESRS—Simplifications explained | 28 juil. 2026 | 00:40:26 | |
The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new reporting reliefs for companies reporting—or preparing to report—under the CSRD. This episode discusses the European Commission’s July 2026 revisions, including changes to the materiality assessment, more flexibility to entities in relation to GHG emissions reporting, anticipated financial effects, and phase-in provisions. It also explains the reporting choices and reliefs available. For more on the revised ESRS, see our publication ESRS (2026)—a deep dive into the revised standards. 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. About our guests Katie Woods is a senior director in PwC's Global Corporate Reporting Services - Sustainability group advising on sustainability and international accounting standards. Katie specializes in the new and emerging ESG reporting frameworks working across the PwC network. She has over 30 years of experience working with a broad range of companies. Katie DeKeizer is a director in PwC’s Corporate Reporting Services team. She works on sustainability reporting under multiple frameworks including ESRS, the IFRS Sustainability Disclosure Standards, and the GHG Protocol. She has experience developing technical guidance and delivering training on sustainability reporting. 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. | |||
| SEC now: Recent developments shaping today’s landscape | 21 juil. 2026 | 00:49:34 | |
SEC reporting and regulatory developments continue to move quickly. Proposals addressing semiannual reporting, filer status, and registered offerings could significantly affect public company reporting, internal control requirements, and capital-raising transactions, with further SEC rulemaking still expected. We provide an overview of these developments and where they stand, including investor and preparer reactions. We also examine current SEC staff comment letter trends arising from filing reviews. For a deeper dive into the SEC’s semiannual reporting proposal, listen to our previous podcast episode, SEC semiannual reporting proposal: Cutting quarters, not corners, or read our publication, SEC proposes optional semiannual reporting framework. For more information on other SEC rulemaking discussed in this episode, see SEC proposes major filer status overhaul and SEC registered offering reform: capital raising impacts. Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed. About our guests Scott Feely is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance. 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. | |||
| Convertible debt accounting: Making sense of complex terms | 14 juil. 2026 | 00:28:10 | |
Convertible debt can offer an issuer a lower-cost financing alternative, but the accounting can be complex depending on the instrument’s terms, settlement features, and related transactions. This episode discusses the key accounting models for convertible debt, including bifurcation under ASC 815, the own stock scope exception, substantial premium model, single instrument model, related features such as capped calls and contingent interest, and diluted EPS considerations. For further guidance on the accounting for this topic, see chapter 6 of PwC’s Financing transactions guide. This is the final episode in our debt-related miniseries. In case you missed any, listen to our previous episodes:
Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. Chip Currie is a partner in PwC’s National office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Debt restructuring: Accounting for borrowers | 07 juil. 2026 | 00:39:39 | |
Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest rate environment. This episode discusses the accounting models for debt restructurings, including lender-by-lender assessments, modification versus extinguishment outcomes, troubled debt restructurings, fee allocations, and syndicated debt transactions. We break down the key considerations and share insights on navigating common challenges in applying ASC 470 guidance. For further guidance on the accounting for this topic, see chapter 3 of PwC’s Financing transactions guide. For cash flow presentation, see section 6.8 and for debt presentation and disclosure, see chapter 12 of PwC’s Financial statement presentation guide. This episode is part of our debt-related miniseries. Stay tuned for our final episode next week, and in case you missed them, listen to our previous episodes:
Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing, leasing, and foreign currency transactions. Christopher Gerdau is a partner in PwC’s National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC’s practice offices. Chris’s client service expertise includes the banking, capital markets, and insurance industries. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Beyond debt: Accounting for other liability-classified arrangements | 30 juin 2026 | 00:31:20 | |
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, noncontrolling interests, failed sale transactions, sales of future revenue, and supplier finance programs. We cover liability classification, measurement, and other accounting implications. For further guidance on this topic, see our Financing transactions guide. This episode is the second in our debt-related miniseries, so stay tuned for more. In case you missed it, check out our first episode, Current or noncurrent? Getting debt classification right. 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 Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. Chip Currie is a partner in PwC’s National office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Current or noncurrent? Getting debt classification right | 23 juin 2026 | 00:36:49 | |
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 current or noncurrent, including key judgments related to covenant violations, subjective acceleration clauses, refinancing arrangements, revolving credit facilities, and going concern. For more, see chapter 12 of our Financial statement presentation guide. You can also listen to the other episodes in this series:
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 Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing, leasing, and foreign currency transactions. Christopher Gerdau is a partner in PwC’s National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC’s practice offices. Chris’s client service expertise includes the banking, capital markets, and insurance industries. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Disaggregated expense disclosures: Don’t roll the DISE | 16 juin 2026 | 00:42:49 | |
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 guests Angela 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 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. | |||
| Setting the standard: FASB activity in 2026 | 09 juin 2026 | 00:24:21 | |
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 guest Brandon 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 host Angela 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. | |||
| Governance beyond the boardroom: Insights for finance leaders | 04 juin 2026 | 00:35:04 | |
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. | |||
| Sustainability now: “Clearing the air” on GHG Protocol updates | 26 mai 2026 | 00:38:09 | |
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 guests Colin 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 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. | |||
| SEC semiannual reporting proposal: Cutting quarters, not corners | 21 mai 2026 | 00:44:55 | |
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. | |||
| Sustainability now: Operationalizing the ISSB standards | 12 mai 2026 | 00:47:26 | |
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:
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. | |||
| IFRS in focus: New guidance and issues shaping 2026 reporting | 05 mai 2026 | 00:45:55 | |
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. | |||
| Sustainability now: Energy tax credits and the FEOC rule | 28 avr. 2026 | 00:29:34 | |
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. | |||
| Government grants: Understanding new FASB guidance | 21 avr. 2026 | 00:30:25 | |
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 guest Angela 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 host Pat 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. | |||
| OECD Pillar Two: Tax implications for US multinationals | 14 avr. 2026 | 00:44:50 | |
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:
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 guests Pat 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 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. | |||
| How will US public policy shape business in 2026? | 07 avr. 2026 | 00:43:08 | |
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 what it all means for financial reporting and strategic decision-making. In this episode, we discuss:
For more on tariffs, listen to our recent episode, Tariff uncertainty: Business and financial reporting impacts. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Roz Brooks is PwC's US Public Policy Leader. Roz is responsible for ensuring PwC has a voice in important debates at the nexus of business and government and helping the firm successfully execute its business strategy. Roz leads PwC’s engagement with Congress, the White House, regulatory agencies, state and local governments, and organizations including trade associations, think tanks, and NGOs. Michael O’Brien is a PwC Director in the Office of Government, Regulatory Affairs & Public Policy. Michael represents the firm and its interests before Congress, the Executive Branch and federal regulatory agencies. He has advocated on the firm's behalf on matters including the implementation of Sarbanes-Oxley and Dodd-Frank, state and federal taxation matters, IFRS, litigation reform, and the competitiveness of the U.S. capital markets. Besides assisting in general lobbying activities, Michael has researched and developed periodic political analyses and strategies for firm distribution. 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. | |||
| Derivative vs. revenue: Key impacts of new FASB guidance | 31 mars 2026 | 00:26:07 | |
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 the boundary between revenue and financial instruments guidance for share-based non-cash consideration from customers. In this episode, we discuss:
For more information, read our In depth, FASB issues new standard on derivative and revenue scoping and check out chapter 3 of our Derivatives and hedging guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. Angela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements. She also consults on a range of financial reporting issues impacting technology companies. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Hedge accounting: How new guidance will impact your risk strategy | 24 mars 2026 | 00:34:37 | |
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. In this episode, we discuss:
For more information, read our In depth, FASB issues hedge accounting improvements, and check out our Derivatives and hedging 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 guests Chip Currie is a partner in PwC’s National office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters. Nick Milone is a partner in PwC’s Financial Markets & Real Estate practice. He advises companies on current accounting issues, developments, and the application of accounting standards. Nick provides accounting advisory services to many of PwC’s clients on structured transactions, derivatives and hedging activities, transfers of financial assets, securitizations, financings, investments, valuation, and other issues. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Sustainability now: GHG Protocol update—Scope 3 and more | 19 mars 2026 | 00:51:07 | |
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 Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. In this episode, we discuss:
For more on the GHG Protocol, see our publications:
About our guest Colin 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 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. | |||
| Sustainability now: Balancing GHG scope 2 ambition and practicality | 10 mars 2026 | 00:40:46 | |
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 matching, revised market-based accounting rules, and more granular emissions data requirements. In this episode, we break down the key proposals, PwC’s perspective on feasibility and interoperability, and what companies should be considering as the guidance evolves. In this episode, we discuss:
For more on the GHG Protocol, see our publications:
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 Colin 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 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. | |||
| Sustainability now: Preparing for the energy grid of tomorrow | 03 mars 2026 | 00:54:04 | |
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 this episode, host Heather Horn speaks with Gayle Miller, Head of Strategic Investor Engagement for Brookfield’s Global Client Group and Senior Advisor to its Renewable Power & Transition business, about what an “all-of-the-above” energy strategy looks like in practice—and how investors are evaluating risk, value, and sustainability reporting in this new era of energy security. In this episode, we discuss:
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 Gayle Miller is Head of Strategic Investor Engagement for Brookfield’s Global Client Group and a Senior Advisor to the Renewable Power & Transition business. In this role, she oversees critical touchpoints and programs tailored for institutional clients and continues to advise on the energy transition. Prior to joining Brookfield in 2024, Ms. Miller was chief deputy of policy to the California Department of Finance and senior counselor on infrastructure and clean energy finance to the Governor, where she championed the state's landmark clean energy agenda. She previously was vice chair of the investment committee for the California Teachers’ Retirement System and served as an advisor to the Governor for the California Public Employee Retirement System. 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. | |||
| Sustainability now: EU reporting—What’s settled, what’s evolving | 24 févr. 2026 | 00:40:59 | |
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 Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting. This approval and other recent milestones in the EU legislative process and standard setting efforts are shaping the next phase of sustainability reporting. In this episode, we provide an update on the Omnibus package and discuss the latest developments in the proposed revisions to the ESRS. We explore what is expected to be finalized soon, where there is still opportunity for change, and the key implications for companies preparing for upcoming reporting requirements. In this episode, we discuss:
Looking for more on sustainability reporting?
About our guest 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. 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. | |||
| Replay - SEC now: Today’s landscape and recent developments | 10 févr. 2026 | 00:29:12 | |
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series, we revisit another set of conversations that are especially relevant right now. We’re re-releasing the kickoff episode from our SEC now series. This first episode sets the stage 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:
For more on this topic listen to the other episodes in our SEC now and Inside SEC reporting series. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Scott Feely is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance. 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. | |||
| Replay: Reporting reset–Presentation fundamentals | 03 févr. 2026 | 00:35:33 | |
It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of conversations that are especially relevant right now. We’re re-releasing the kickoff episode from last year’s Reporting reset series. This first episode sets the stage for the series by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. Links are provided to other episodes in this presentation and disclosure series. In this episode, we discuss:
For more on this topic read the following chapters in our Financial statement presentation guide:
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Pat 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. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Year-end toolkit: Strengthening audit committee collaboration | 27 janv. 2026 | 00:44:31 | |
We continue our year-end toolkit series with insights on key areas of the year-end accounting and reporting process. Today’s episode focuses on the finance team’s engagement with the audit committee, which faces a packed agenda and expanding oversight responsibilities. We explore how management can strengthen collaboration with those charged with governance, streamline reporting, and address emerging issues such as AI, enterprise risk management, and transformation initiatives. In this episode, we discuss:
For more, watch the replay of our Year-end audit committee webcast and read our publication, Your year-end audit committee guide. In case you missed it, check out the previous episode in this year-end miniseries:
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Stephen Parker is a partner in PwC’s Governance Insights Center, which strives to strengthen the connection between directors, executive teams, and investors by helping them navigate the evolving governance landscape. With more than 30 years of experience, Stephen has advised boards of directors on a variety of complex financial reporting matters. Stephen’s client service experience includes energy and utility companies, financial services companies, and nonprofits. About our guest host Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Year-end toolkit: Cash flow classification | 20 janv. 2026 | 00:39:28 | |
We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get focus from regulators. We discuss recent SEC comment letter observations, practical considerations for complex transactions such as debt restructurings, payment processing arrangements, and business combinations; we also highlight reminders and best practices to help companies navigate year-end reporting. In this episode, we discuss:
For more on the statement of cash flows, see Chapter 6 of our Financial statement presentation guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing, leasing, and foreign currency transactions. Christopher Gerdau is a partner in PwC’s National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC’s practice offices. Chris’s client service expertise includes the banking, capital markets, and insurance industries. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Deals outlook 2026: Preparing finance teams for what’s ahead | 15 janv. 2026 | 00:37:41 | |
As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the influence of AI and macroeconomic shifts, and the steps finance teams can take now to be ready for what’s next. In this episode, we discuss:
For more read our publications, US Capital Markets 2026 Outlook—IPO markets look primed to accelerate in 2026 and The next wave of M&A: Bigger and bolder deals driven by AI and private equity—US Deals 2026 outlook. Also, be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spinoffs and carve-outs, and GAAP conversions. 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. | |||
| Year-end toolkit: Materiality assessments | 13 janv. 2026 | 00:31:18 | |
In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more. In this episode, we discuss:
In case you missed it, check out the previous episode in this year-end miniseries, Year-end toolkit: Accounting and reporting reminders for 2026. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Michael Mullen is PwC’s US Assurance Quality Management leader. In this role, he oversees complex client issues, providing technical insights and expertise in support of overall quality. With over 35 years of client service experience, Michael has led numerous global client engagements. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. 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. | |||
| Year-end toolkit: Accounting and reporting reminders for 2026 | 08 janv. 2026 | 00:50:41 | |
This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders and timely insights across a range of topics, including tariffs, income taxes, held-for-sale accounting, and other emerging issues–topics that are relevant for all finance teams, even if it’s not year-end close time. In this episode, we discuss:
Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. Pat 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. Beth Paul is a PwC National Office Deputy Chief Accountant responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters. About our guest host Tom Barbieri is PwC’s US Chief Accountant. He has over 30 years of experience advising large financial services and multinational corporations on complex accounting issues. Tom leads the Accounting & SEC Services Group within the National Office, which is focused on supporting our clients and engagement teams in navigating complex technical accounting and financial reporting matters. He is also a member of the Financial Accounting Standards Advisory Council. 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. | |||
| SEC now: Revenue 2025 comment letter trends | 30 déc. 2025 | 00:38:53 | |
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:
In case you missed it, check out the previous episodes in this SEC-focused series:
For more on the SEC, listen to our recent episodes:
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force. Ryan Spencer is a partner at PwC's National Office specializing in SEC reporting matters both for US domestic issuers and some of the world’s largest foreign SEC registrants. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications. 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. | |||
| SEC now: MD&A 2025 comment letter trends | 23 déc. 2025 | 00:38:24 | |
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:
In case you missed it, check out the previous episodes in this SEC-focused series:
For more on the SEC, listen to our recent episodes:
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance. Ryan Spencer is a partner at PwC's National Office specializing in SEC reporting matters both for US domestic issuers and some of the world’s largest foreign SEC registrants. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications. 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. | |||
| Key takeaways from the AICPA & CIMA Conference | 16 déc. 2025 | 00:51:42 | |
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:
For more, read our In depth, 2025 AICPA & CIMA Conference: Current SEC and PCAOB Developments. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. Kevin leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, Kevin spent over 18 years at the SEC, most recently serving on the leadership team in the SEC’s Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters. Scott Feely is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. 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. | |||
| SEC now: Segments 2025 comment letter trends | 09 déc. 2025 | 00:45:45 | |
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:
In case you missed it, check out the previous episodes in this SEC-focused series:
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. Kevin leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, Kevin spent over 18 years at the SEC, most recently serving on the leadership team in the SEC’s Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters. Jay Seliber is a partner in PwC’s National Office. He leverages over 35 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, segment reporting, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions. 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. | |||
| Sustainability now: Inside the GHG Protocol’s Scope 2 changes | 04 déc. 2025 | 00:40:24 | |
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 revision process. In this episode, we discuss:
For more on the GHG Protocol’s exposure draft, see our publication, GHG Protocol announces Scope 2 Public Consultation, which was updated to indicate that the public consultation deadline was extended to January 31, 2026. Check out our previous episodes for more on the GHG Protocol and GHG reporting:
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 Colin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment, target setting, and decarbonization strategies. He has helped companies measure over 1 billion tonnes of emissions and previously worked as a consultant supporting global clients in decarbonization. Colin sits on the GHG Protocol’s Scope 3 Working Group, helping shape updates to global standards. He is also a Professional Engineer (Ontario) with a PhD in wastewater treatment modeling. About our host Heather Hornis 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. 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. | |||