Best FASB Podcasts (2024)

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FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol 7:43

6d ago7:43

7:43

Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on: The FASB’s proposed ASU on the scope of derivative accounting and share-based payments from customers. The IASB’s recently completed review of IFRS 15 and IFRS for SMEs Accounting Standard along with some final decisi…

1
Accounting for internal-use software costs 35:53

1d ago35:53

35:53

Text us your thoughts on this episode 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 t…

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Episode 49: Bulletproof Your Immune System: The Ultimate Guide to Surviving Cold & Flu Season 12:37

2d ago12:37

12:37

In this episode of the Dr. Jim Cares podcast, Dr. James Augustine shares his ultimate immune-boosting protocol to help you sail through cold and flu season without a hitch. Learn how to strengthen your immune system with powerful supplements, lifestyle hacks, and natural solutions, all backed by science. Dr. Jim dives deep into understanding why we…

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Episode 48: Detox Your Life: Holistic Health Tips for Hepatitis 11:56

2h ago11:56

11:56

In this episode of the Dr. Jim Cares podcast, Dr. James Augustine dives deep into the complex world of hepatitis, focusing on how a holistic approach can support liver health. Dr. Jim provides a thorough overview of hepatitis, its types, and the vital functions of the liver. He emphasizes that while he does not treat or cure diseases, promoting ove…

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Accounting for the cost of externally marketed software 39:35

8d ago39:35

39:35

Text us your thoughts on this episode We kick off 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 focus on the external use model applicable to software to be sold, leased, or otherwise marketed as a separate product or embedde…

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Global elections: What impacts can companies expect? 38:27

11d ago38:27

38:27

Text us your thoughts on this episode Named the year of global elections, 2024 will see more than 50 countries with over half of the world’s population exercise their right to vote. On today’s episode, host Heather Horn reunites with Craig Stronberg from PwC Intelligence to discuss the depth of the 2024 elections – not just in the US but worldwide …

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Leading through an accountant shortage 44:47

7d ago44:47

44:47

Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience.By Embark

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SEC reporting roundup 49:11

7d ago49:11

49:11

Text us your thoughts on this episode This episode is your one-stop shop covering the latest reporting and rulemaking developments at the SEC. With almost 40 years of combined experience at the SEC, our guests, National Office partners Kyle Moffatt and Kevin Vaughn, share their insights on all things SEC. In this episode, we discuss: 2:10 – Potenti…

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Talking ESG: Inflation Reduction Act – act now, anticipate tomorrow 40:29

21d ago40:29

40:29

Text us your thoughts on this episode There continues to be a significant amount of activity at a high velocity as it relates to the Inflation Reduction Act (IRA). In this episode, host Heather Horn welcomes back Matt Haskins, principal in PwC's Washington National Tax Services group, who focuses on renewable energy transactions, to discuss the lat…

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ASU 2024-01 - Profits interest guidance gets an upgrade 34:17

14d ago34:17

34:17

Tune into Accounting Matters as we speak about ASU 2024-01. Adam and Nicole explore how the latest profits interest guidance impacts your business & provide results-driven approaches.By Embark

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Unraveling the accounting for collaborative arrangements 44:21

21d ago44:21

44:21

Text us your thoughts on this episode 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 defin…

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Talking ESG: Behind the scenes with the ISSB vice chair 42:50

20d ago42:50

42:50

Text us your thoughts on this episode This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an inside look into the ISSB’s workplan, new projects, and new strategic relationships. She also shares how the ISSB is supporting implementation of the standard…

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FASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber Rules 8:52

1M ago8:52

8:52

Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including: The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements. Tentative decisions from the FASB on EITF issues centered on …

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Episode 47: International Self-Care Day 28:04

1M ago28:04

28:04

Join us for a transformative dive into true self-care! In this episode, Dr. Jim breaks down the essentials of physical, mental, and emotional wellness—perfectly timed for International Self-Care Day on July 24th. Discover why self-care is more than just spa days and pedicures; it's about listening to your body and giving yourself the gift of health…

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Modifying a contract? Your revenue recognition may change 31:39

21d ago31:39

31:39

Text us your thoughts on this episode 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 – …

1
IFRS financial performance reporting – The new landscape 38:55

30d ago38:55

38:55

Text us your thoughts on this episode This episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation and disclosure in financial statements, with a focus on updates to the income statement. This is a significant development in IFRS financial reporting - …

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Avoid ERP regret & the 25% failure rate | On-Demand Webinar 30:19

26d ago30:19

30:19

On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way. You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/…

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Identifying the contract – The first step in recognizing revenue 41:11

1M ago41:11

41:11

Text us your thoughts on this episode 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 …

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Becoming nature positive: Integrating strategy and reporting 33:43

2M ago33:43

33:43

Text us your thoughts on this episode 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, t…

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FASB Updates, AICPA Cheap Stock Guide, Int’l ESG Reporting News & More 7:16

2M ago7:16

7:16

Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including: FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs Progress on FASB’s project for disaggregation of income statement expenses Sneak peek at the AICP…

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Gross versus net revenue: Is your company the principal or agent? 36:08

1M ago36:08

36:08

Text us your thoughts on this episode 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 …

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Episode 46: Independence from Sugar: Transform Your Health with the Carnivore Diet this July 4th! 12:21

1M ago12:21

12:21

It's July, the month of celebrations! From my birthday at the start of the month to the fireworks on the 4th, there's so much joy in the air. But amidst all the fun, let's not forget about our health. Today on the Dr. Jim Cares podcast, I'm Dr. Augustine from Head of Wellness, diving into the sweet yet serious issue of sugar. Sugar can be a silent …

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Determining fair value for business combinations and impairments 52:12

2M ago52:12

52:12

Text us your thoughts on this episode 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 as…

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Talking ESG: A deep dive into PwC’s global CSRD survey results 43:12

2M ago43:12

43:12

Text us your thoughts on this episode In June 2024, PwC released its 2024 Global Corporate Sustainability Reporting Directive (CSRD) survey, which covers a variety of topics on the current state of companies’ CSRD implementation. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the re…

1
Making crypto assets less cryptic – Recent accounting developments 47:14

2M ago47:14

47:14

Text us your thoughts on this episode This episode covers the latest developments in the world of crypto assets from the current landscape to the regulatory environment to the accounting. In this episode, we discuss: 4:13 – An overview of the market 8:42 – US legislative activity related to SEC Staff Accounting Bulletin 121 14:30 – Use cases for cr…

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FASB & EITF Meetings, Greenwashing, New Workiva ESG Reporting Tool 7:53

2M ago7:53

7:53

Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including: The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization. FASB’s Emerging Issues Task Force (EITF) recent deliberations on the e…

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The quarter close - Q2 2024 audio version 27:19

2M ago27:19

27:19

Text us your thoughts on this episode PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting. We begin this edition of The quarter close with a mid-year check-in on SEC comment letter trends. Spoiler alert: non-GAAP financial measures continue to draw the most comments from t…

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The consolidation framework – Determining the primary beneficiary 31:10

2M ago31:10

31:10

Text us your thoughts on this episode We conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to consolidate the VIE. In this episode, we discuss: 3:15 – Determining which entity should consolidate the VIE 6:07 – The primary beneficiary power criterion 17:…

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Talking ESG: Is your CSRD implementation on track? 37:36

3M ago37:36

37:36

Text us your thoughts on this episode In this podcast, host Heather Horn sits down with Emily Kirsch, a director in PwC's sustainability practice, to discuss how companies are approaching the Corporate Sustainability Reporting Directive (CSRD) implementation process. The clock is ticking as companies navigate the various phases of the process, incl…

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Episode 45: Anti-Aging Strategies 38:36

3M ago38:36

38:36

On this episode, we're diving into the fascinating world of anti-aging with a very special guest: Rico Cave Chronological. At 82, his fitness age is an incredible 35! Rico is America's Healthy Aging Trainer, creator of the Ageless Living Lifestyle, and host of the Fearless Aging Podcast. With 41 years of experience, 29 books, and multiple Olympic m…

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The consolidation framework - Identifying a VIE 49:25

3M ago49:25

49:25

Text us your thoughts on this episode 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-…

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