The Rate Guy Podcast is hosted by JP Conklin of Pensford. It's an irreverent insight into interest rates and current markets and how they impact the Commercial Real Estate and Multifamily industries.
…
continue reading
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.
…
continue reading
More than US$350 trillion in derivatives and financial products are tied to LIBOR. Its impending replacement as a benchmark interest rate will have a significant impact on the world’s lending, borrowing and investing businesses as well as consumer mortgages, student loans and credit card interest rates. Hosted by members of Dechert’s Global Finance practice, LIBORcasts feature in-depth conversations with industry leaders and regulators as they navigate the LIBOR transition.
…
continue reading
As of January 1, 2022 the Financial Conduct Authority will no longer compel banks to quote LIBOR (and its variations) as a benchmark lending rate. The required transition is shaping up to be one of the most fundamental changes to the financial services industry in recent times. It is estimated that there are over $300 trillion of LIBOR-referencing mortgages, commercial loans, bonds and derivatives. The problem is global, complex and isn’t going away. Affected banks, insurers, and other finan ...
…
continue reading
The Solomon Success podcast is dedicated to the timeless wisdom of King Solomon and the Book of Proverbs in order to maximize one’s business and life. To our advantage, we can find King Solomon’s financial strategies in addition to many life philosophies documented in biblical scriptures. Focusing on these enduring fundamentals of success allows us to bypass the “get-rich-quick” schemes that cause many to stumble on their journey toward success. Our concern is not only spiritual in nature, b ...
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Identifying the contract – The first step in recognizing revenue
41:11
41:11
Play later
Play later
Lists
Like
Liked
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 …
…
continue reading
On this episode of The Rate Guy we dive into last week's CPI report, how it may impact rate trajectory, how cap prices may behave in a falling rate environment and what strategies you should be considering for your upcoming caps.By JP Conklin
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Becoming nature positive: Integrating strategy and reporting
33:43
33:43
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Gross versus net revenue: Is your company the principal or agent?
36:08
36:08
Play later
Play later
Lists
Like
Liked
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 …
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Jobs Market Hotter Than Orlando Pavement in July
20:01
20:01
Play later
Play later
Lists
Like
Liked
20:01
On this episode of The Rate Guy we discuss the "HOT" jobs data, the upcoming inflation data, Powell's testimony and the liklihood of Fed cuts this year. As always you can read the Pensford Newsletter here.By JP Conklin
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Determining fair value for business combinations and impairments
52:12
52:12
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: A deep dive into PwC’s global CSRD survey results
43:12
43:12
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Making crypto assets less cryptic – Recent accounting developments
47:14
47:14
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The quarter close - Q2 2024 audio version
27:19
27:19
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The consolidation framework – Determining the primary beneficiary
31:10
31:10
Play later
Play later
Lists
Like
Liked
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:…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: Is your CSRD implementation on track?
37:36
37:36
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The consolidation framework - Identifying a VIE
49:25
49:25
Play later
Play later
Lists
Like
Liked
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-…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The Data Can Stay Irrational Longer Than You Can Stay Solvent
27:42
27:42
Play later
Play later
Lists
Like
Liked
27:42
On this episode of The Rate Guy Podcast we dig a little deeper into the recent Jobs Report and discuss the underlying data that should be getting attention, CPI, the ECB cutting and how all of that may affect this week's Fed meeting.By JP Conklin
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: Current state of reporting readiness
38:09
38:09
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The consolidation framework – Getting started
40:33
40:33
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
On this episode of The Rate Guy we’re breaking down the Core PCE numbers and JMo's wager tracker—are we heading to the Caribbean or not? Plus, we explore why the Fed might be shifting its focus from inflation to jobs, the implications of recent job reports, and what Friday's labor data could mean for future rate cuts. Join us as we take a closer lo…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards
29:10
29:10
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Deciphering the accounting for equity-linked instruments
53:40
53:40
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
On this episode of The Rate Guy we discuss all things inflation, the cracks that Jay$ (Jerome Powell) may be paying closing attention to and the probability of rate cuts and why JP thinks that could be wrong. If you haven't already, subscribe to the Pensford Newsletter to see visuals that we reference in the podcast, as well as any breaking news we…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: Taking stock of the latest reporting developments
28:10
28:10
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
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 …
…
continue reading
![Artwork](/static/images/128pixel.png)
1
The Last Mile - Jay$'s Inflation Rap Battle
29:27
29:27
Play later
Play later
Lists
Like
Liked
29:27
On this episode of The Rate Guy we break down the different AI models, their strengths/weaknesses and origins that you might not know. We then dive into interest rate talk, the small exhale the market experienced last week, odds of a rate cut this year, info around the bid to cover ratio (linked article referenced) and we cap it off with an AI reco…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: Taking advantage of Inflation Reduction Act incentives
52:40
52:40
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Accounting for preferred stock from issuance to retirement
44:06
44:06
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: The challenge – and promise – of a circular economy
37:47
37:47
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
171: The Solomon Success Blueprint: Building Wealth with Timeless Wisdom with Scott Florida
14:10
14:10
Play later
Play later
Lists
Like
Liked
14:10
Welcome to the Solomon Success show, where we uncover timeless insights from King Solomon and the Bible for business and investing. Amidst a sea of false promises, let's refocus on enduring principles for a life of peace and prosperity. I'm Scott Florida, guest hosting for Jason Hartman. Drawing from my 30 years of pastoral and entrepreneurial expe…
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Share repurchases – The type of arrangement matters
37:38
37:38
Play later
Play later
Lists
Like
Liked
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…
…
continue reading
On this episode of The Rate Guy we discuss the most overlooked takeaways from the Fed meeting, QT tapering, how the 10T is affected and what the jobs report is telling us. To check out the graphs referenced read the Pensford Newsletter here.By JP Conklin
…
continue reading
![Artwork](/static/images/128pixel.png)
1
Talking ESG: FAQs on the SEC climate disclosure rules
37:22
37:22
Play later
Play later
Lists
Like
Liked
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…
…
continue reading