We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based paym...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we highlight the proposed amendments to IFRS S2, the c...

We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key remind...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe European Commission’s Omnibus package continues to make its way thr...

We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, ...

In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shiftin...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We continue our video podcast miniseries focused on SEC reporting, hel...

Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex complianc...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThis episode kicks off a new video miniseries focused on SEC reporting ...

As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Repor...

In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We're excited to continue our video podcast series on the foundations ...

We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Greenhouse gas (GHG) emissions reporting is central to sustainab...

We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensati...

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

We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) an...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We're excited to continue our video podcast series on the foundations ...

We continue our back-to-basics series on financial statement presentation with an episode focused on fair value disclosures. Fair value measurements are used across many areas of financial reporting—and the related disclosure requirements can b...