Best FASB Podcasts (2024)

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FTC & Non-Competes, FASB Update, BF Borgers, New ISSB Projects & More 8:41

22d ago8:41

8:41

AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including: The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instances The FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation revi…

1
Talking ESG: Current state of reporting readiness 38:09

1d ago38:09

38:09

Text us your thoughts on this episode In this episode, Heather sits down with Marie Hache, PwC Sustainability partner, to discuss the practical challenges companies will face in implementing new mandatory sustainability reporting requirements. They cover leading practices including data quality considerations and getting ready for assurance. In thi…

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The consolidation framework – Getting started 40:33

3d ago40:33

40:33

Text us your thoughts on this episode 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 consolidat…

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Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards 29:10

8d ago29:10

29:10

Text us your thoughts on this episode In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the…

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Deciphering the accounting for equity-linked instruments 53:40

10d ago53:40

53:40

Text us your thoughts on this episode We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments. In this episode, we discuss: 2:03 - Why companies issue equity-linked instruments 7:23 - Determining whether an instrument is freestanding or embedded 13:13 - Determining whether an i…

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Talking ESG: Taking stock of the latest reporting developments 28:10

15d ago28:10

28:10

Text us your thoughts on this episode With the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustai…

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Understanding "mezzanine” equity 42:10

17d ago42:10

42:10

Text us your thoughts on this episode Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts. In this …

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Episode 44: Pulsed Electromagnetic Fields (PEMF) 16:45

20d ago16:45

16:45

Are you dealing with health issues like high blood pressure, joint pain, fatigue, or anxiety? You're not alone. Many of us start noticing these problems in our 30s, 40s, and 50s. 😟 Today, we're talking about Pulsed Electromagnetic Fields, or PEMF therapy, a promising approach to help you feel better. 🌟 We'll break down what PEMF is, how it works, a…

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Talking ESG: Taking advantage of Inflation Reduction Act incentives 52:40

22d ago52:40

52:40

Text us your thoughts on this episode While the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Ma…

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Change is here: The new wave of accounting for crypto assets 26:45

25d ago26:45

26:45

Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08. Connect with Embark on: LinkedIn Instagram Twitter Facebook YouTube Listen to Accounting Matters on Apple Podcasts and Spotify.…

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Accounting for preferred stock from issuance to retirement 44:06

24d ago44:06

44:06

Text us your thoughts on this episode We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through the key judgments in accounting for different types of preferred stock. In this episode, we discuss: 2:01 - An overview of preferred stock, common feature…

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Talking ESG: The challenge – and promise – of a circular economy 37:47

29d ago37:47

37:47

Text us your thoughts on this episode The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet with finite resources. And as you’ll hear in this episode, circularity is increasingly becoming a business issue, both a challenge and opportunity, that…

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A Look at IFRS 18, the CSDDD’s Official, the PCC on ASC 350, and More 4:38

30d ago4:38

4:38

As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including: A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements. The CSDDD was voted into adoption and will become law this year. Finally. A new guide from the …

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Share repurchases – The type of arrangement matters 37:38

1M ago37:38

37:38

Text us your thoughts on this episode We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictat…

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Episode 43: 3 Items for Amazing Health 30:30

1M ago30:30

30:30

Are you tired of feeling tired? Fed up with brain fog, lack of focus, and fading memory? It's time to break free from the cycle of fatigue and reclaim your vitality! Today, we're keeping it simple. We've got three game-changers that will totally transform how you feel. If you're ready to boost your energy, focus like never before, and say goodbye t…

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Talking ESG: FAQs on the SEC climate disclosure rules 37:22

1M ago37:22

37:22

Text us your thoughts on this episode While the SEC has stayed its climate disclosure rule for now, our team is still fielding many questions as preparers work toward complying with global sustainability reporting regulations. In this episode, host Heather Horn sits down with PwC National Office partners Kevin Vaughn, Diana Stoltzfus, and Valerie W…

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AM Now: New updates from the FASB, SEC, and European Council on the EPBD 7:07

1M ago7:07

7:07

Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including: Update on FASB’s discussion on accounting for government grants Another update from FASB, this time on ASC 815—Derivatives and Hedging FASB’s redeliberations on the Interim Reporting (Topic 270) ASU The SEC’s adopt…

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New income tax disclosure requirements – getting ready 41:38

1M ago41:38

41:38

Text us your thoughts on this episode This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate reconciliation as well as income taxes paid. The FASB’s updates are intended to benefit investors by providing more detailed income tax disclosures that may be usef…

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Meet the EU’s CSRD & ESRS, Part 1 (Re-release) 24:35

1M ago24:35

24:35

You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting…

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Talking ESG: Interoperability across multiple reporting frameworks 37:34

1M ago37:34

37:34

Text us your thoughts on this episode Companies subject to multiple sustainability reporting regulations are sorting through how best to meet each framework’s requirements in an effective and efficient manner. In this episode, host Heather Horn sits down with Valerie Wieman, PwC National Office Partner, to discuss the concepts of interoperability a…

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AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more 8:48

1M ago8:48

8:48

Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including: Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules FASB has issued the first two Accounting Standards Updates of 2024 FASB’s tentative decisions on its accounting for int…

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Identifying embedded leases in your contracts 37:29

2M ago37:29

37:29

Text us your thoughts on this episode The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover some of the key considerations and common difficulties. In this episode, we discuss: 1:35 - Embedded leases, inclu…

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Episode 42: Cancer Insights and Addressing Health Matters 12:47

2M ago12:47

12:47

Have you recently received a daunting diagnosis of cancer, leaving you feeling overwhelmed and uncertain about what comes next? Don't worry, you're not alone. In today's episode, we're diving deep into this sensitive subject, exploring practical ways to navigate your health journey with confidence and resilience. What to expect: - Principles of can…

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Talking ESG: Building effective sustainability reporting governance 47:06

2M ago47:06

47:06

Text us your thoughts on this episode A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, host Heather Horn sits down with Stephen Parker and Matt DiGuiseppe of PwC’s Governance Insights Center to discuss the new regulatory environment and what it means fo…

1
Leasing real estate? What lessees need to know 35:10

2M ago35:10

35:10

Text us your thoughts on this episode In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases. In this episode, we discuss: 03:25 - L…

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Talking ESG: Role of the C-suite in sustainability reporting 43:17

2M ago43:17

43:17

Text us your thoughts on this episode While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in every industry to take a holistic approach to disclosure – whether mandatory or voluntary. In this episode, host Heather Horn sits down with Marc Siegel, PwC Nation…

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Leases: Brushing up on “day 2” accounting 36:15

2M ago36:15

36:15

Text us your thoughts on this episode We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments. In this episode, you’ll hear a discussion of: 01:18 - Events requiring remeasurement 02:17 - Full lease remeasurements 06:19 - Partial lease …

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Episode 41: Daylight Saving Time Nightmare 11:46

2M ago11:46

11:46

Are you ready to tackle the challenges brought on by daylight saving time? Join us for an eye-opening video podcast where we delve into the crucial topic of managing the effects of daylight saving time on your health. In this episode, we dive deep into the impact of daylight saving time on your well-being. Tune in as we share real-life experiences,…

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Talking ESG: Building sustainability reporting capacity 39:20

2M ago39:20

39:20

Text us your thoughts on this episode The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the organization’s goal of achieving a comprehensive global baseline of sustainability disclosures. But implementing such a global baseline effectively goes beyond…

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Lease classification – Finance or operating lease? 47:30

2M ago47:30

47:30

Text us your thoughts on this episode This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and operating leases and discuss the criteria for classifying leases. In this episode, you’ll hear: 3:30 - An overview of the key differences between finance and oper…

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