PwC's accounting podcast – Details, episodes & analysis

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PwC's accounting podcast

PwC

News

Business

Frequency: 1 episode/6d. Total Eps: 237

Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

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🇨🇦 Canada - businessNews
22/08/2026
#37
🇺🇸 USA - businessNews
22/08/2026
#55
🇫🇷 France - businessNews
22/08/2026
#46
🇨🇦 Canada - businessNews
21/08/2026
#41
🇬🇧 Great Britain - businessNews
21/08/2026
#89
🇺🇸 USA - businessNews
21/08/2026
#61
🇫🇷 France - businessNews
21/08/2026
#30
🇨🇦 Canada - businessNews
20/08/2026
#68
🇬🇧 Great Britain - businessNews
20/08/2026
#73
🇺🇸 USA - businessNews
20/08/2026
#50

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https://www.linkedin.com/in/heather-horn/
258 shares
https://www.linkedin.com/in/kyle-moffatt-86487735/
35 shares
https://www.linkedin.com/in/jayseliber/
27 shares

https://www.buzzsprout.com/twilio/text_messages/276516/open_sms
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Stock-based compensation - 5 things to know about modifications

Tuesday, September 3, 2024 • Duration 27:50

We kick off our miniseries on stock-based compensation with a focus on 5 important things to know when accounting for modifications to stock-based compensation awards.

In this episode, we discuss:

2:40 – How to determine whether a change in terms or conditions should be accounted for as a modification
5:00 – The stock-based compensation modification framework
8:29 – Four types of modifications related to vesting conditions
18:39 – Modifications that change classification
22:15 – Modifications of performance conditions

For more information, see chapter 4 of our Stock-based compensation guide. Additionally, follow this podcast on your favorite podcast app for more episodes.

Ken Stoler is a partner in PwC’s National Office who specializes in financial reporting and plan design issues related to equity compensation arrangements, retirement and healthcare plans, and other benefits. He has helped companies navigate their employee compensation issues during IPOs, spin offs, acquisitions, and other major transactions or events.

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 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.

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Accounting for internal-use software costs

Tuesday, August 27, 2024 • Duration 35:53

We continue our miniseries on software costs. They are accounted for using two different models depending on whether the software is used internally or externally. In this episode, we discuss the internal-use model applicable to software developed or obtained to meet the reporting entities’ internal needs.

In this episode, we discuss:

3:24 – The scope of internal-use software
10:29 – The three stages of software development
14:07 – Cloud computing arrangements
17:50 – Practical challenges in applying this model
25:05 – An overview and update on the FASB's current software costs project

For more information, see chapter 3 of our Software costs guide. Also, check out our other episode in this miniseries, Accounting for the cost of externally marketed software. Additionally, follow this podcast on your favorite podcast app for more episodes.

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.

Pat Durbin is a Deputy Chief Accountant in PwC’s National Office. 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.

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 quarterly webcast series.

Identifying the contract – The first step in recognizing revenue

Tuesday, July 16, 2024 • Duration 41:11

Our revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get this step right to appropriately apply the model for recognizing revenue.

In this episode, we discuss:

4:10 – The five criteria to have a contract with a customer under the revenue standard
8:23 – The impact of master services agreements and enforceable rights
16:03 – Assessing collectibility of the consideration in the contract
27:08 – Determining the contract term

For more information, read chapter 2 of our Revenue guide. Also, to hear more on revenue topics, listen to the first episode in this miniseries, Gross versus net revenue: Is your company the principal or agent?. Additionally, follow this podcast on your favorite podcast app for more episodes.

Mike Coleman is a partner in PwC's National Office with over 30 years of experience. Mike 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.

Pat Durbin is a Deputy Chief Accountant in PwC’s National Office. 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.

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 quarterly webcast series.

Talking ESG: Accounting for IRA tax credits

Thursday, September 14, 2023 • Duration 01:00:31

In today’s episode, sustainability and financial reporting intersect. We discuss accounting for green incentives that arise from the Inflation Reduction Act (IRA). The IRA, signed into law in August 2022, provides climate and clean energy tax credits.

With many types of credits available in the IRA, companies have raised questions about the financial accounting implications of the credits given the unique features that these credits have compared to past federal incentives. This week, Heather Horn is joined by Pat Durbin, a Deputy Chief Accountant in PwC’s National Office, and Jillian Pearce, a partner in our utilities practice, both of whom have closely followed accounting for the credits, to discuss what to look out for in accounting for IRA tax credits.

In this episode, you’ll hear discussion of:

2:38 - The background, including the breadth, scope, and structure of available IRA credits
7:45 - The different pathways to realization of tax credits
11:45 - How companies should allocate consideration paid for IRA credits
17:07 - The difference between renewable energy credits (RECs) and IRA credits
24:32 - Accounting for tax credits by analogy to IAS 20, Accounting for Government Grants and Disclosure of Government Assistance
43:16 - Accounting for tax credits using under the ASC 740, Income Taxes, model
56:44 - Tax credit disclosure and control considerations

Looking for more information on accounting for IRA energy incentives? Check out our latest publication on IRA credits. Additionally, check out our podcast episode on renewable energy credits for more information.

Pat Durbin is a Deputy Chief Accountant in PwC’s National Office. 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.

Earnings per share: 5 things you need to know

Tuesday, August 29, 2023 • Duration 24:49

Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC’s National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 things you need to know.

In this episode, Bret is joined by John Horan, a managing director in PwC’s National office with a focus on financial instruments, to break down what we need to know on earnings per share (EPS).

In this episode, you’ll hear:

2:20 - Reminders on the basic EPS calculation, including considerations for participating securities and application of the the two-class method
11:45 - The impact of mezzanine equity on the basic EPS calculation
15:12 - The impact of new FASB guidance (ASU 2020-06) on EPS calculations for contracts that can be settled in cash or shares
20:01 - Complexities in the dilution calculation for liability-classified warrants and convertible debt with bifurcated conversion options
21:48 - Why companies should evaluate repurchased convertible instruments separately

For more information, read chapter 7 of our Financial statement presentation guide. Additionally, check out a prior podcast in this mini series.

John Horan is a managing director in PwC’s National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.

Bret Dooley is a Deputy Chief Accountant in PwC’s National office 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.

Convertible instruments: 5 things you need to know

Tuesday, August 22, 2023 • Duration 24:50

In this episode, Bret is joined by Chip Currie, another partner in PwC’s National office with a focus on financial instruments, to discuss convertible instruments and the impacts of updated accounting guidance in this area.

In this episode, you’ll hear discussion of:

1:38 - Why companies use convertible instruments and the complex financial decisions accompanying their use
6:38 - The impact of new accounting guidance for convertible instruments in ASU 2020-06
9:49 - Key information when accounting for induced conversions
12:10 - Down round provisions in equity-linked instruments
19:27 - Judgments involved in determining whether to separate the conversion option and account for it as an embedded derivative

For more information, read chapter 6 of our Financing transactions guide and chapter 3 of our Derivatives and hedging guide. Additionally, check out a prior podcast in this mini series.

Chip Currie is a partner in PwC’s National office with over 25 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.

CECL: 5 things you need to know about credit risk

Tuesday, August 15, 2023 • Duration 26:49

In this episode, Bret shares insights on the current expected credit loss model, or CECL, and why it’s not just for banks. All companies, regardless of industry, need to understand the requirements.

In this episode, you’ll hear:

1:50 - A refresher on CECL
3:34 - Insights on the impacts of CECL across industries
7:03 - A discussion of how to apply CECL to various asset classes, considerations on estimation methodologies, and why companies should seek continuous improvement in the application of CECL
9:32 - Key information to consider when preparing CECL disclosures
11:22 - How subsequent events could impact CECL estimates
20:43 - An overview of the FASB’s exposure draft that proposes changes to the accounting for purchased credit deteriorated assets

For more information, read chapter 7 of our Loans and investments guide. Additionally, check out the prior podcast in this mini series.

Bret Dooley is a Deputy Chief Accountant in PwC’s National office and 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.

Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Investment securities: 5 things you need to know

Tuesday, August 8, 2023 • Duration 30:21

Every Tuesday in August, Bret Dooley is taking over the podcast to share insights on financial instruments hot topics. In each episode, Bret will discuss 5 things you need to know in 25 minutes.

To kick off the series, Bret shares insights on accounting for investment securities, a topic of recent headlines. He breaks down the complexities of held-to-maturity and available-for-sale securities, and touches on foreign currency bonds.

In this episode, you’ll hear discussion of:

2:05 - Key reminders for identifying and accounting for debt securities
6:32 - Accounting for held-to-maturity (HTM) securities and the long-term implications of HTM designation
12:30 - Tips on accounting for unrealized losses on available-for-sale (AFS) securities
17:18 - An overview of accounting for foreign currency bonds
19:25 - Complexities in the application of the measurement alternative model for equity securities

For more information, read chapters 2, 3, and 8 of our Loans and investments guide.

Bret Dooley is a Deputy Chief Accountant in PwC’s National office and 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. is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Navigating SEC filing requirements for a business combination

Tuesday, August 1, 2023 • Duration 56:20

Every Tuesday in July, Jay Seliber is taking over the podcast to share insights on business combinations, which are often significant events in a company’s life cycle. Jay takes us on a journey through a deal, beginning with the complexities of the overall acquisition accounting model, then diving into some of the more complex areas—identifying the accounting acquirer, accounting for contingent consideration, and reporting with the SEC.

To continue the series, Heather and Jay are joined by Ryan Spencer, a PwC National office partner who specializes in SEC reporting, to break down the SEC filing requirements for business combinations, including the application of significance tests used to determine the reporting requirements.

In this episode, you’ll hear:

2:02 - A breakdown of the SEC filing requirements for business combinations
7:10 - A discussion of significance tests and how they help to determine filing requirements
17:36 - A summary of financial statement requirements, including considerations on timing and the age of financial information
23:38 - An overview of the unique guidelines for a company filing (1) a new registration statement, (2) transactional proxy statements, and (3) reverse-merger information
32:30 - A summary of pro forma reporting requirements, including timing considerations
43:36 - The distinction between the SEC and US GAAP disclosure requirements
47:06 - Final advice for companies navigating the filing requirements for a business combination

For more information, read chapter 17 of our Financial statement presentation guide and the SEC Financial Reporting Manual. Also check out the prior podcast in this miniseries on business combinations.

is a partner in PwC’s National office. He leverages over 30 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions. Jay is presently PwC's representative on the FASB's Emerging Issues Task Force.

Becoming nature positive: Integrating strategy and reporting

Thursday, July 11, 2024 • Duration 33:43

Host Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an update on the work of PwC’s Centre for Nature Positive Business and discuss the relationship between nature positive business strategy and reporting.

In this episode, they discuss:

2:18– The purpose and progress of PwC’s Centre for Nature Positive Business
8:57 – The impact of the Corporate Sustainability Reporting Directive adoption on company strategies
10:45 – The importance of nature positive business
12:58 – Nature reporting developments, including those related to the European Sustainability Reporting Standards and the Task Force on Nature Related Financial Disclosures (TNFD)
23:27 – Insights on how companies can combine nature strategy and reporting
28:55 – What’s on the horizon for nature positive business

Interested in more background on measuring and reporting nature and biodiversity? Listen to our previous podcasts in the “Becoming nature positive” series (Committing, measuring and reporting and Strategizing and implementing) and check out PwC’s global nature hub here.

Also, referenced in the podcast, is the Nature Strategy Handbook developed by Business for Nature in collaboration with PwC UK (official partner of the campaign), as well as Managing natures risks: from understanding to action, a follow-up to an earlier analysis of the nature dependence of industries’ direct operations that was carried out by PwC as part of the World Economic Forum’s New Nature Economy Report Series and published in the Nature Risk Rising report in 2020.

Will Evison is a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, specializing in integrating natural and social capital analysis into decision making. With over 18 years’ experience delivering climate and nature-related projects with businesses, investment firms and public sector organizations across more than 20 countries, he also led the development of PwC’s Total Impact Measurement and Management methodologies (TIMM), and now manages PwC’s global TIMM center of excellence. These methodologies utilize predictive analytics, health economics, and wellbeing techniques to model outcomes. 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 quarterly webcast series.

PwC's accounting podcast – Details, episodes & analysis

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PwC's accounting podcast – Details, episodes & analysis

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