PwC's accounting podcast
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.
Episodes
300 episodes
Accounting for US tax reform - One Big Beautiful Bill Act and more
As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax Cuts & Jobs Act (TCJA) provisions as well as expansion of some Inflation Reduction Act (IRA...
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44:14
Sustainability now: A primer on California climate reporting
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comCalifornia’s climate reporting is coming, but many qu...
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32:42
Financial asset transfers – Accounting fundamentals
In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifies as a sale versus a secured borrowing, and outlines the key criteria for derecognition.
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28:23
Sustainability now: The EU Taxonomy Regulation gets simplified
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we break down the amendments to the ...
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28:23
Sustainability now: Energy credits after the beautiful bill
The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this...
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24:35
Who’s the accounting acquirer? Navigating new bus com guidance
In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Acc...
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22:13
Sustainability now: EU Omnibus in motion – August 2025 update
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comRecent weeks have brought notable progress on the European Commission’s...
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33:32
Revenue accounting reset - Presentation and disclosure
We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address ke...
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33:35
Revenue accounting reset – Consideration payable to a customer
We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments redu...
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41:45
Revenue accounting reset – Variable consideration
We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explo...
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36:10
Revenue accounting reset – Recognizing revenue
We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine w...
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42:07
Lease accounting reset - Embedded leases
We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” do...
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45:11
Lease accounting reset – Variable rents
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...
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35:44
Sustainability now: ISSB clarifying greenhouse gas disclosures
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...
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27:27
Lease accounting reset - Modifications and terminations
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...
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33:05
Sustainability now: EU Omnibus in motion – June 2025 update
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...
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33:45
Lease accounting reset - Presentation and disclosure
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, ...
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37:20
Finance transformation in the age of AI
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...
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29:17
Inside SEC reporting: Today’s SEC landscape
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...
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48:35
Sustainability now: Powering through the energy transition
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...
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50:32
Inside SEC reporting: Form 8-K (current report)
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...
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33:30
Sustainability now: GHG Protocol -What could change?
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...
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50:05
Inside SEC reporting: Pro forma financial information
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...
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45:50