PwC's accounting podcast – Details, episodes & analysis

Podcast details

Technical and general information from the podcast's RSS feed.

PwC's accounting podcast

PwC

News

Business

Frequency: 1 episode/9d. Total Eps: 215

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.

Recent rankings

Latest chart positions across Apple Podcasts and Spotify rankings.

Apple Podcasts

No recent rankings available

Spotify

No recent rankings available

Shared links between episodes and podcasts

Links found in episode descriptions and other podcasts that share them.

See all

https://www.linkedin.com/in/heather-horn/
156 shares
https://www.linkedin.com/in/diana-stoltzfus-19311a7/
35 shares
https://www.linkedin.com/in/kyle-moffatt-86487735/
24 shares

https://www.buzzsprout.com/twilio/text_messages/276516/open_sms
215 shares
https://www.buzzsprout.com/276516/fan_mail/new
215 shares

RSS feed quality and score

Technical evaluation of the podcast's RSS feed quality and structure.

See all

RSS feed quality

To improve

Score global : 42%

Publication history

Monthly episode publishing history over the past years.

Year

Latest published episodes

Recent episodes with titles, durations, and descriptions.

See all

Sustainability now: GHG reporting trends and challenges

Thursday, October 30, 2025 • Duration 50:40

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability reporting.

In this episode, we discuss:

1:22 – GHG reporting landscape and regulatory shifts
5:01 – Materiality, alignment with financial reporting, and minimum boundaries
23:48 – Organizational boundaries and key decisions companies are facing
31:35 – Scope 2 renewable energy certificates: timing, location, and use
43:00 – Systems, tools, and data quality, including preparing for reporting and assurance

Looking for more on GHG and sustainability reporting?

Sustainability now: Inside the GHG Protocol’s scope 3 update
Sustainability now: A primer on California climate reporting
Other episodes in our sustainability reporting podcast series
GHG Protocol announces Scope 2 Public Consultation
PwC’s Sustainability reporting guide

Be sure to 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 reporting.

About our guests

Marcin Olewinski is a PwC Assurance practice partner with 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. He’s focused within the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.

Colin Powell PwC Canada’s Technical Net Zero Leader, specializes in GHG quantification, life cycle assessment, target setting, and decarbonization strategies. Colin is a Professional Engineer with a PhD in wastewater treatment modeling and has helped companies measure over 1 billion tonnes of GHG emissions while advising global clients on decarbonization. He sits on the GHG Protocol’s Scope 3 Working Group, shaping global standards.

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. She's also part of PwC’s global sustainability leadership team.

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.

Read moreCollapse

Sustainability now: Where sustainability and strategy meet

Thursday, September 25, 2025 • Duration 20:56

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

In this episode, we explore insights from PwC’s Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive strategy, respond to stakeholder pressure, and prepare for evolving regulations.

In this episode, we discuss:

1:14 – Key takeaways from New York City Climate Week
3:40 – Overview of PwC’s Global Sustainability Reporting Survey and its purpose
8:42 – How companies are using sustainability data to inform risk, resilience, and opportunity
11:14 – Lessons from early reporters: tech adoption, resource needs, and AI use
14:14 – The demand for transparency

Looking for more on PwC’s 2025 Global Sustainability Reporting Survey? Check out From insight to value: The sustainability reporting journey continues

About our guest

Nadja Picard is PwC’s Global Reporting Leader. She leads PwC’s initiative to help clients transform their reporting both to meet investor and stakeholder demands for trusted reporting and to unlock business value from new data sets, including sustainability. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially Initial Public Offerings.

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.

Unraveling the accounting for collaborative arrangements

Tuesday, July 30, 2024 • Duration 44:21

We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, Collaborative Arrangements) but also often interacts with other guidance, including that on revenue from contracts with customers.

In this episode, we discuss:

4:55 – Criteria to meet the definition of a “collaborative arrangement”
16:20 – An overview of the collaborative arrangement accounting model
20:27 – Application of an accounting policy for recognition and presentation
25:04 – Timing of recognition, presentation, and disclosure
32:42 – Other areas of GAAP that may apply to the arrangement

For more information, see section 2.4.1 of our Revenue guide. Also, check out other episodes in our miniseries: Modifying a contract? Your revenue recognition may change, Gross versus net revenue: Is your company the principal or agent?, and Identifying the contract – The first step in recognizing revenue. Additionally, follow this podcast on your favorite podcast app for more episodes.

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.

Christine Moore is a director in PwC’s Deals practice, advising audit and non-audit clients on complex accounting and financial reporting matters. She recently completed a tour with the National Office where she advised on revenue arrangements for public and private companies across various industries, with a focus on companies in the pharmaceutical and life sciences industry. 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.

Modifying a contract? Your revenue recognition may change

Tuesday, July 23, 2024 • Duration 31:39

We continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract or as part of the existing contract, depending on the nature of the modification.

In this episode, we discuss:

4:47 – An overview of contract modifications
5:57 – Modifications that are accounted for as separate contracts
6:54 – Modifications that are accounted for prospectively
10:08 – Modifications that result in cumulative catch-up adjustments
11:28 – Other types of modifications
13:16 – Common contract modification scenarios and related accounting pitfalls
23:22 – Contract terminations

For more information, see section 2.9 of our Revenue guide. Also, check out other episodes in our miniseries: Gross versus net revenue: Is your company the principal or agent? and Identifying the contract – The first step in recognizing revenue. Additionally, follow this podcast on your favorite podcast app for more episodes.

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.

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.

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.

Gross versus net revenue: Is your company the principal or agent?

Tuesday, July 9, 2024 • Duration 36:08

This episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other words, the principal in a transaction records revenue on a gross basis and the agent records revenue net. The PvA analysis can be subjective but it's important to get it right as it can materially impact a key line item in the income statement, revenue from contracts with customers.

In this episode, we discuss:

2:00 – An overview of the PvA model and reporting impacts
8:45 – Key considerations in the PvA analysis
9:50 – Assessing control
16:25 – Challenges in applying the PvA analysis to specific arrangements, including:
- 16:59 – Healthcare services
- 24:15 – Payment processing
30:12 – Additional reminders relating to the PvA analysis and related disclosures

For more information, read chapter 10 of our Revenue guide. 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 accounting and reporting weekly podcast and quarterly webcast series.

Determining fair value for business combinations and impairments

Tuesday, July 2, 2024 • Duration 52:12

This episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss:

1:15 – The meaning of “fair value” in financial reporting
5:55 – Valuation considerations and insights related
- 6:20 – Goodwill impairments
- 34:30 – Impairments of long-lived assets
- 42:53 – Business combinations

For more information, read chapter 7 of our Fair value guide, chapters 2 and 9 of our Business combinations guide, and chapter 5 our Property, plant, equipment and other assets guide. Also, check out another recent podcast related to this topic, Impairment of long-lived assets held and used. Additionally, follow this podcast on your favorite podcast app for more episodes.

Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting.

Adam Smith is a managing director in PwC’s Deals practice with experience related to performing valuations of businesses, business interests, intangible assets, and derivatives. Adam’s valuation specialization supports a wide range of purposes, including financial reporting, litigation support, corporate planning and consulting, and mergers and acquisitions. 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.

PCAOB changes ahead – What they mean for auditors and preparers

Tuesday, September 23, 2025 • Duration 49:31

Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB.

In this episode, we discuss:

3:14 – A historical perspective on the PCAOB
10:01 – Leadership changes at the SEC and PCAOB
21:05 – Standard setting projects and priorities
33:05 – Standard setting related to emerging technologies (e.g., AI, crypto)
37:28 – Potential changes to the PCAOB’s inspection program

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

Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC’s audit policies and practices, leads efforts to directly support PwC’s audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm’s efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB’s inspection process. Brian currently serves as a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG’s Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC’s oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally.

About our guest host

The consolidation framework - Identifying a VIE

Tuesday, June 11, 2024 • Duration 49:25

We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE).

In this episode, we discuss:

1:24 – An overview of the VIE model
3:30 – Determining whether there is a variable interest
11:25 – Identifying “at-risk” equity
15:28 – Evaluating whether an entity is a VIE by assessing the following characteristics exist:
- 16:00 – Insufficient equity investment at risk
- 24:27 – Equity lacks decision making rights
- 34:40 – Equity with nonsubstantive voting rights
- 37:38 – Lack of obligation to absorb losses or right to receive residual returns
41:45 – A recap of the episode and final thoughts

For more information on this topic, read chapters 3 and 4 of our Consolidation guide. Also, for an overview of the consolidation framework, listen to the first episode in this miniseries, The consolidation framework – Getting started. Additionally, follow this podcast on your favorite podcast app for episodes on other topics.

Matt Sabatini is a partner 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. 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.

The consolidation framework – Getting started

Tuesday, June 4, 2024 • Duration 40:33

We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes.

In this episode, we discuss:

02:59 - Background on the two consolidation models
12:54 - The overall consolidation framework
14:20 - The variable interest entity model
20:25 - The voting interest entity model
23:13 - Consolidation scope exceptions
28:13 - VIE model scope exceptions

For more information on this topic, read chapter 1 of our Consolidation guide. Additionally, follow this podcast on your favorite podcast app for more episodes.

Matt Sabatini is a partner 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.

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.

PwC's accounting podcast – Details, episodes & analysis

Podcast details

Recent rankings

Apple Podcasts

Spotify

Shared links between episodes and podcasts

RSS feed quality and score

Publication history

Latest published episodes

Related Shows Based on Content Similarities

Apple Podcasts

Spotify

Related Shows Based on Content Similarities

PwC's accounting podcast – Details, episodes & analysis

Podcast details

Recent rankings

Apple Podcasts

Spotify

Shared links between episodes and podcasts

Other99+

LinkedIn99+

Buzzsprout2

RSS feed quality and score

Publication history

Latest published episodes

Similar podcasts and content

Related Shows Based on Content Similarities

Apple Podcasts

Spotify

Related Shows Based on Content Similarities

Other99+

LinkedIn99+

Buzzsprout2